Examlex
If an available-for-sale investment is sold for which there are unrealized gains in accumulated other comprehensive income (AOCI) ,a reclassification adjustment affects other comprehensive income (OCI) in the period of sale by:
Adult Adjustment
The process by which adults cope with and adapt to the changes and challenges in their lives.
Schaie's View
Schaie's View pertains to a theory of cognitive development that proposes that adults go through stages of cognitive maturation involving acquisition, achieving, responsible, executive, and reintegrative stages.
Cognitive Development
The process of growth and change in intellectual capabilities such as thinking, reasoning, and problem-solving, throughout the life span.
Acquisition Stage
A phase in learning or development where new information or skills are obtained.
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