Under IFRS, other comprehensive income does NOT include
A. unrealized holding gains and losses on certain securities.
B. gains and losses on disposal of property, plant and equipment.
C. gains and losses related to certain types of hedges.
D. certain gains and losses related to foreign exchange transactions.
Answer:B
Under IFRS, other comprehensive income does NOT include
A. unrealized holding gains and losses on certain securities. B. gains and losses on disposal of property, plant and equipment. C. gains and losses related to certain types of hedges. D. certain gains and losses related to foreign exchange transactions.