Unrealised gains or losses on certain investments, foreign currency translation adjustments, gains and losses from superannuation, and deferred gains and losses from derivatives are subject to specialised accounting treatment. These items would normally be found on the:

Question

Quizplus · Accepted Answer

These items are typically reported in the statement of comprehensive income as they represent changes in equity that are not included in the net income.

Unrealised Gains or Losses on Certain Investments, Foreign Currency Translation