Unrealised Gains or Losses on Certain Investments, Foreign Currency Translation

Multiple Choice

Unrealised gains or losses on certain investments, foreign currency translation adjustments, gains and losses from superannuation, and deferred gains and losses from derivatives are subject to specialised accounting treatment. These items would normally be found on the:

A) statement of net cash flow.
B) balance sheet under liabilities.
C) statement of comprehensive income.
D) income statement, included with extraordinary items.