XCELLENCE Dashboard My Courses This course About Us Spring Semester MBA > Accounting & Management Information System which of the following is not among other comprehensive income items: Select one: a. revaluation surplus of PPE under the fair value model b. actuarial loss or gains of defined benefit plan c. unrealized gains or loss of cash flow hedge d. accumulated gains or loss of change the accounting policy e unrealized gains or loss of holding non-trading securities MacBook Air