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cion 36 Under IFRS, which of the following do companies NOT need to present as Other Comprehensive Income (OCD)? et ered Select one: ed out

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cion 36 Under IFRS, which of the following do companies NOT need to present as Other Comprehensive Income (OCD)? et ered Select one: ed out of OA. Changes in the fair value of available-for-sale financial assets g ion . Foreign currency translation adjustments . Changes in the fair value of a financial instrument in a cash flow hedge O D. Foreign currency transactions E. Revaluations of property, plant, and equipment

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