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Homework answers / question archive / Which of the following items is NOT included in other comprehensive income? Multiple Choice Gains and losses on derivatives designated as cash flow hedges

Which of the following items is NOT included in other comprehensive income? Multiple Choice Gains and losses on derivatives designated as cash flow hedges

Accounting

Which of the following items is NOT included in other comprehensive income? Multiple Choice Gains and losses on derivatives designated as cash flow hedges. Unrealized gains and losses on translating financial statements of certain types of foreign operations. Gains and losses on fair value through profit or loss (FVTPL) securities. Gains and losses on nonstrategic investments elected as FVTOCI securities.

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  • In business accounting, other comprehensive income (OCI) includes revenues, expenses, gains, and losses that have yet to be realized.
  • So the Answer is Option:C
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