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Cul de las siguientes afirmaciones sobre otro resultado integral acumulado (AOCI) no es correcta? Opcin multiple AOCI es una cuenta que acumula partidas de otro

Cul de las siguientes afirmaciones sobre otro resultado integral acumulado (AOCI) no es correcta?

Opcin multiple

AOCI es una cuenta que acumula partidas de otro resultado integral.

AOCI es una cuenta que acumula tanto ingresos netos como partidas de otro resultado integral.

El AOCI se informa en el balance.

AOCI es una cuenta de capital.

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