Which is a incorrect statement below? A Change in revaluation surplus is an OCi that will be reclassified to retained earnings. B An entity may present its comprehensive income using a single...

Extracted text: Which is a incorrect statement below? A Change in revaluation surplus is an OCi that will be reclassified to retained earnings. B An entity may present its comprehensive income using a single statement approach. Gain or loss from translating financial statements of a foreign operation is an OCI that will be reclassified subsequently to retained earnings. D Sales commissions are part of selling expenses.