Dirty Surplus Items in U

question 34

Multiple Choice

Dirty surplus items in U.S.GAAP typically arise from all of the following except:

• A) changes in investment security fair values
• B) foreign currency exchange rates
• C) interest rates
• D) realized gains

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Definitions:

Actin

A protein that is essential for the contraction of muscle cells and plays a role in various types of cell movement and structure.

Blood

A vital bodily fluid in humans and other animals that delivers necessary substances such as nutrients and oxygen to the cells and transports metabolic waste products away.

Cartilage

A flexible, connective tissue found in various forms in the larynx and respiratory tract, joints, and ear.

Nerve

A bundle of fibers that transmits electrical impulses toward and away from the brain and central nervous system.