Under Current U

question 49

Multiple Choice

Under current U.S.GAAP,unrealized gains and losses from four balance sheet items are reported in accumulated other comprehensive income or loss.Which of the following is not one of the balance sheet items?

• A) Derivatives held as cash flow hedges
• B) Deferred tax assets related to net operating loss carryforwards
• C) Minimum pension obligations
• D) Investment securities classified as available for sale

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Definitions:

Binary Relationship

A binary relationship in databases and data modeling is a type of association that exists between two entities, indicating how records in one entity relate to records in another.

Entities

Any definable units, such as individuals, organizations, or objects, that exist independently with distinct characteristics.

Data Points

Individual units of data, often numerical, that represent a specific measurement or piece of information in a broader data set.

Cardinality

In databases, a term that indicates the nature of the relationship between two entities, showing how many of one entity type are related to one of another.