A company that uses IFRS reports the following information as of December 31: | |
|---|
| Pension gain | $ 175,000 | | Foreign currency translation loss | 120,000 | | Revaluation surplus from revaluation of fixed assets | 50,000 | | Unrealized gain on available-for-sale security | 32,000 | | Unrealized loss on trading security | 20,000 | | Revaluation loss from revaluation of intangible assets | 18,000 |
What amount should the company report as other comprehensive income as of December 31?
|
a. | $137,000 | |
b. | $55,000 | |
c. | $17,000 | |
d. | $99,000 |
|
