Following Are the Items of Income and Expense Recognised During

question 58

Multiple Choice

Following are the items of income and expense recognised during the period by Gordon Field Ltd:
$$\begin{array} { | l | l | } \hline \text { I }&\text { Gains and losses arising from translating the financial statements of a foreign } \\&\text { operation}\\\hline \text { II } & \text { Gains and losses on re-measuring available-for-sale financial assets } \\\hline \text { III } & \text { Gain on sale of property, plant and equipment } \\\hline IV & \text { Actuarial losses on defined benefit pension plans } \\\hline V & \text { Prior period errors discovered } \\\hline VI & \text { Prospective adjustment resulting from a change in accounting estimates } \\\hline\end{array}$$
Which of the following combinations identify all items permitted in AASB 101 Presentation of Financial Statements to be presented under other comprehensive income?

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

Understand the implication of heavy alcohol use and appropriate interventions.

Master the strategies and approaches for conducting motivational interviews to support change in substance users.

Recognize the signs and symptoms of alcoholism and denial behaviors.

Identify potential health threats and contraindications in medicating patients with a history of substance use.