Where Is the Disposition of a Remeasurement Gain or Loss

question 21

Multiple Choice

Where is the disposition of a remeasurement gain or loss reported in the parent company's financial statements?

• A) Net income/loss in the income statement.
• B) Cumulative translation adjustment as a deferred asset.
• C) Cumulative translation adjustment as a deferred liability.
• D) Other comprehensive income.
• E) Retained earnings.

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Definitions:

Manipulates Others

The act of controlling or influencing people deceitfully or unfairly for one's own advantage.

Individual Differences

Variations among individuals in their qualities, abilities, skills, or experiences.

Negative, Irrational

Behaviors or thoughts that are pessimistic, unreasonable, or not based on logical reasoning.

Cause Stress

Factors or situations that induce a physical or emotional strain or tension in individuals.