Which of the Following Transactions Is Not Reported as Other

question 92

Multiple Choice

Which of the following transactions is not reported as other comprehensive income according to U.S.GAAP?

• A)unrealized gains and losses from available-for-sale portfolio of investment securities
• B)unrealized gains on the upward valuation of property,plant,and equipment
• C)adjustments to unrecognized pension costs (benefits)
• D)foreign currency translation gains and losses

---

Definitions:

Object Permanence

The understanding that objects continue to exist even when they cannot be seen, heard, or otherwise sensed, a concept developed during infancy.

Task Procedures

The specific set of steps or actions to be followed in order to complete a task or experiment.

Onset of Crawling

The stage in a baby's development when they start to move on their hands and knees.

Myelination

The process of forming a myelin sheath around a nerve to improve the speed at which electrical impulses are passed along the nerve fiber.