Under IFRS, Which of the Following Do Companies NOT Need

question 25

Multiple Choice

Under IFRS, which of the following do companies NOT need to present as Other Comprehensive Income (OCI) ?

• A) Foreign currency transactions
• B) Foreign currency translation adjustments
• C) Changes in the fair value of a financial instrument in a cash flow hedge
• D) Changes in the fair value of available-for-sale financial assets
• E) Revaluations of property, plant, and equipment

---

Definitions:

Adaptation

The process by which a species becomes better suited to its environment through the development of physical, behavioral, or physiological changes.

Bacterial Species

Groups of bacteria that share certain diagnostic traits and genetic similarities, differing significantly from other bacterial groups.

Identifying

The process of recognizing or establishing the identity of something or someone.

Bacterial Species

A group of bacteria that share similar characteristics and are classified together as a single species based on genetic and phenotypic data.