IFRS standards require certain transaction to be recognized in other comprehensive income Which of the following transaction is not recognized in other comprehensive income 1- deferred tax insofar as it relates to a transaction which is recognized in other comprehensive income 2- foreign exchange differences arising on a monetary item that is in substance part of net investment in a foreign entity 3- revaluation surplus recognized when adopting the revaluation model for the subsequent measurement of non current assets 4- the impairment losses when writing down a non current assets which was not previously revalued