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 debt 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
Correct Answer:
Verified
Correct Answer:
Verified
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