International Financial Reporting Standards Call for Companies to Mark the Recorded

International Financial Reporting Standards call for companies to mark the recorded values of certain types of assets and liabilities to fair value each period. These unrealized gains and losses are excluded from net income but included in comprehensive income and include all of the following except

A) adjustments to pension plan assets.
B) gains from foreign currency translation.
C) unrealized losses on certain types of investments.
D) adjustment to fixed assets for depreciation.