Following Are the Items of Income and Expense Recognised During

question 59

Multiple Choice

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

• A)I, II, V and VI
• B)II, III, VI and V
• C)I, III, and VI
• D)III, IV and V

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