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Following Are the Items of Income and Expense Recognised During

question 59

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Following are the items of income and expense recognised during the period by Murray PlC:  II  Foreign exchange differences  III  Losses on ineffective cash flow hedges  IV  Retrospective adjustment from a change in accounting policy  V  Actuarial losses on defined benefit pension plans  VI  Pror period error discovered \begin{array}{|l|l|}\hline \text { II } & \text { Foreign exchange differences } \\\hline \text { III } & \text { Losses on ineffective cash flow hedges } \\\hline \text { IV } & \text { Retrospective adjustment from a change in accounting policy } \\\hline \text { V } & \text { Actuarial losses on defined benefit pension plans } \\\hline \text { VI } & \text { Pror period error discovered } \\\hline\end{array} Which of the following combinations identify all items permitted in IAS 1 'Presentation of Financial Statements to be presented under other comprehensive income?

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Americans with Disabilities Act (ADA)

A civil rights law that prohibits discrimination against individuals with disabilities in all areas of public life, including jobs, schools, transportation, and all public and private places that are open to the general public.

Compensatory Damages

Financial compensation awarded to a plaintiff to offset injuries or losses caused by the defendant's actions.

Injunctive Relief

A legal remedy in the form of a court order requiring a party to do or refrain from doing specific acts, used to prevent irreparable harm or to preserve the status quo.

Federal Employee Polygraph Protection Act

A United States federal law enacted in 1988 that prohibits most private employers from using lie detector tests, either for pre-employment screening or during the course of employment.

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