Dirty surplus items in U.S.GAAP typically arise from all of the following except:
A) changes in investment security fair values
B) foreign currency exchange rates
C) interest rates
D) realized gains

Question

Quizplus · Accepted Answer

Dirty surplus items in U.S.GAAP typically arise from changes in investment security fair values, foreign currency exchange rates, and interest rates. Realized gains are not considered a dirty surplus item as they directly impact net income and are not accounted for in the equity section of the balance sheet.

Dirty Surplus Items in U