Which of the Following Items Is Not an Example of Items

question 21

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;
• E) All of the given answers.

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Definitions:

Biological Parents

The parents to whom a child is born, distinguishing them from adoptive or step-parents.

Family Engagement

The active participation and involvement of families in the educational and developmental processes of their children, aiming for a collaborative partnership between families and institutions.

Elementary Level

A stage of education that typically includes kindergarten through sixth grades, focusing on basic academic learning and social development.

Achievement Levels

The measurable performance outcomes showing the extent of learning or competence acquired by an individual or group in specific areas.