Under ASPE, Other Comprehensive Income (OCI) and Accumulated Other Comprehensive Income (AOCI) accounts
A. appear as separate line items, the same as under IFRS.
B. are part of accounts such as Fair Value–OCI Investments.
C. are not included in financial statements.
D. are measured differently than under IFRS.
Answer:C
Under ASPE, Other Comprehensive Income (OCI) and Accumulated Other Comprehensive Income (AOCI) accounts
A. appear as separate line items, the same as under IFRS. B. are part of accounts such as Fair Value–OCI Investments. C. are not included in financial statements. D. are measured differently than under IFRS.