Which of the following differs in GAAP and IFRS?

Which items are NOT other comprehensive income? 1. Unrealized gain/loss on available-for-sale debt securities 2. Unrealized gain/loss on trading debt securities 3. Foreign currency translation adjustments 4. Unrealized gain/loss on derivatives designated as a fair value hedge 5. Unrealized gain/loss on pension obligation. 6. Unrealized gain/loss on equity securities O 2, 4, 6 O 1, 2, 3, 4 O 1, 2, 6 O 3, 4, 5

Please explain in detail

How does authorized stock differ from outstanding stock?

What is the fair-value option for reporting equity method investments? How do the equity method and fair-value accounting differ in recognizing income from an investee?

If stock options and restricted stock are outstanding when calculating diluted EPS, what are the components of the “proceeds” available for the repurchase of shares under the treasury stock method?

How is the potentially dilutive effect of convertible preferred stock reflected in EPS calculations by the if-converted method? How is this different from the way convertible bonds are considered?

Changes in the fair value of held to maturity securities are: A. not recognized. B. recognized on the income statement and as part of stockholders' equity. C. reported as part of stockholders' equity. D. recognized on the income statement.

Please answer with reason for all why the option is correct and why the other options are incorrect

Which of the following can not be used for redemption of preference shares? A. Insurance Fund B. Workmen's Compensation Fund C. General Reserve D. Profit Prior to Incorporation