Following Are the Items of Income and Expense Recognised During

Multiple Choice

Following are the items of income and expense recognised during the period by Gordon Field PlC: $$\begin{array} { | l | l | } \hline \text { I }&\text { Gains and losses arising from translating the financial statements of a foreign } \\&\text { operation }\\\hline \text { II } & \text { Gains and losses on re-measuring available-for-sale financial assets } \\\hline \text { II } & \text { Gain on sale of property, plant and equipment } \\\hline V & \text { Actuarial losses on defined benefit pension plans } \\\hline V & \text { Prior period errors discovered } \\\hline V & \text { Prospective adjustment resulting from a change in accounting estimates } \\\hline\end{array}$$ Which of the following combinations identify all items permitted in IAS 1 Presentation of Financial Statements to be presented under other comprehensive income?

A) I, II, IV, V and VI
B) I, II, IV, and V
C) II, III, V and VI
D) II, V and VI