Accounting · Other Comprehensive Income
Which of the following is an example of a reclassification adjustment (recycling) under Other Comprehensive Income (OCI)?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1Dividend income received from equity instruments measured at Fair Value through Profit or Loss (FVTPL)
- 2Gain on sale of investments in debt instruments measured at Fair Value through OCI (FVTOCI)✓
- 3Re-measurement gain on defined benefit plans
- 4Loss on sale of Property, Plant and Equipment (PPE)
Correct answer
Gain on sale of investments in debt instruments measured at Fair Value through OCI (FVTOCI)
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