Which of the Following Items Is Not an Example of Items

question 46

Multiple Choice

Which of the following items is not an example of items reportable under other comprehensive income?

• A) changes in revaluation surplus
• B) actuarial gains and losses on defined contribution plans
• C) gains and losses arising from translating the financial statements of a foreign operation
• D) the effective portion of gains and losses on hedging instruments in a cash flow hedge

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Definitions:

Marked Up

The process of increasing the price of a product or service from its original cost, often to ensure a profit margin.

Observation

Observation is the active process of carefully watching, noting, and analyzing phenomena or behavior in order to gain information or insights.

Interpret

To explain the meaning of information, words, or actions, often requiring context and understanding of the underlying concepts.

External Factors

Elements outside an organization or system that can affect its performance, including economic conditions, legislation, and social trends.