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:

Rewind

The action of reversing the playback of media, such as a video or audio recording, to a previous point.

Pause

A function enabling the temporary stoppage of media playback or other ongoing processes, without terminating the session.

Fast Forward

A function on media players that increases the playback speed, allowing users to move quickly through content.

Cast To Device

A feature that allows users to send multimedia content from a computer or mobile device to a compatible display device wirelessly.