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:

Effective Leadership

Leadership that achieves desired results or outcomes through the successful implementation of strategies and motivating team members.

Fiedler's Contingency Theory

A leadership theory proposing that effective group performance depends on the proper match between a leader's style of interacting with subordinates and the degree to which the situation gives control and influence to the leader.

Relationship-Oriented

A focus or approach that prioritizes building and maintaining positive relationships among individuals or groups.

High-Control

Refers to a management style or organizational structure where decision-making and authority are centralized, and strict regulations guide operations and processes.