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Certified Management Accountant (CMA) Study Guides For The Institute Of Management Accountants (IMA) Latest Update
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Question Number 21
What are examples of other comprehensive income items?
Foreign currency translation gains and losses, gains or losses related to pension plans, unrealized gains or losses for available-for-sale securities, and the effective portion of cash flow hedges.
✔ Correct Answer:
Foreign currency translation gains and losses, gains or losses related to pension plans, unrealized gains or losses for available-for-sale securities, and the effective portion of cash flow hedges.
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