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Which of the following should not be included in accumulated other comprehensive income? Select one:
A. Minimum pension liability
B. Currency translation adjustment
C. Gains and losses on derivatives and hedges
D. Unrealized gains and losses on trading securities
E. None of the above

Respuesta :

Nyctalus

Answer: A, C and d

Explanation: Other comprehensive income includes pension plan gianhs and losses and not the minimum pension liability. It also includes gains and losses on available for sale securities and not trading securities.

Gain an d losses on currency translations is added in the income but not of derivatives and hedges.

Hence the correct answer is A,C and D.

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