Riggs, Co. adopted IFRS two years ago and wants to report the following items on its financial statements: Pension net gain of $20,000 Unrealized gain on trading securities of $16,000 Foreign currency translation loss of $17,000 Gain from the effective portion of a cash flow hedge of $11,000 Revaluation gain of $5,000
The total for Other Comprehensive Income from the items above will be:
|
a. | $30,000 | |
b. | $35,000 | |
c. | $14,000 | |
d. | $19,000 |
|
