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The following elements relate to comprehensive income: A. Gains/losses from revaluation of fixed assets B. Gains/losses from changes in the value of investments available for

The following elements relate to comprehensive income:

A. Gains/losses from revaluation of fixed assets

B. Gains/losses from changes in the value of investments available for sales

C. The impact of the translation of financial statements in foreign operations

D. Answers A and C are True

E. Answers A, B and C are True

Please choose and explain the right answer.

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