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:

Symbolic Play

A form of play in which children use objects, actions, or ideas to represent other objects, actions, or ideas, as a way of practicing and learning about their world.

Constructive Play

A type of play that involves creating or constructing something, typically allowing children to develop cognitive skills, problem-solving abilities, and hand-eye coordination.

Formal Games

Structured forms of play with predefined rules, often used in developmental psychology to study or enhance cognitive and social skills.

Play Styles

Different ways in which children engage in play, reflecting their personalities, preferences, and developmental stages.