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Which of the Following Items Is Not an Example of Items

Question 21

Multiple Choice

Which of the following items is not an example of items reportable under other comprehensive income?


A) Changes in revaluation surplus;
B) Actuarial gains and losses on defined contribution plans;
C) Gains and losses arising from translating the financial statements of a foreign operation;
D) The effective portion of gains and losses on hedging instruments in a cash flow hedge;
E) All of the given answers.

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