Under the Accounting Standards, Which of the Following Is Not

Multiple Choice

Under the accounting standards, which of the following is not typically included in other comprehensive income?

A) Downward revaluations of non-current assets, not requiring adjustment to a revaluation surplus.
B) Upward revaluations of non-current assets requiring adjustment to a revaluation surplus.
C) Gains or losses on remeasuring investments in equity instruments.
D) Adjustments from translation of the financial statements of a foreign operation.