Which of the Following Is/are True Concerning Accumulated Other Comprehensive

Multiple Choice

Which of the following is/are true concerning accumulated other comprehensive income?

A) Firms measure marketable equity securities classified as available for sale at fair value and record the unrealized changes in fair value as an element of other comprehensive income.
B) Firms remeasure derivatives designated as cash flow hedges to fair value at the end of each period and report the unrealized gain or loss in other comprehensive income.
C) Firms translate the reported results of their foreign operations from local currencies into U.S.dollars in order to prepare consolidated financial statements.
D) Firms must include gains and losses from changes in actuarial assumptions, actuarial performance, and prior service cost in other comprehensive income prior to their amortization as an adjustment to pension expense.
E) all of the above