Unrealised Gains or Losses on Certain Investments,foreign Currency Translation Adjustments,gains

question 31

Multiple Choice

Unrealised gains or losses on certain investments,foreign currency translation adjustments,gains and losses from superannuation and deferred gains and losses from derivatives are subject to specialised accounting treatment.These items would normally be found on the:

• A)balance sheet under liabilities.
• B)statement of comprehensive income.
• C)income statement,included with extraordinary items.
• D)statement of net cash flow.

---

Definitions:

Psychoanalysis

A therapeutic approach and theory of psychological disorders that emphasizes the role of unconscious factors in determining behavior, founded by Sigmund Freud.

Undesirable Behavior

Actions or conduct that are considered inappropriate, unacceptable, or harmful in a given context or society.

Anxiety-Triggering

Refers to actions, events, or stimuli that provoke anxiety responses in individuals.

Humanistic Therapies

A category of psychotherapy that emphasizes personal growth and self-fulfillment, focusing on the client's subjective experience.