ifrs standards require certine transaction to be recognised in other comprehnsive

income IFRS Standards require certain transactions to be recognised in other comprehensive inconge

$?$Which of the following transactions IS NOT recognised in other comprehensive income

Deferred tax insofar as it relates to a transaction which is recognised in other comprehensive income

Foreign exchange differences arising on a monetary item that is in substance, part of a net investment in a foreign entity

Revaluation surpluses recognised when adopting the revaluation model for the subsequent measurement of non$-$current assets

The impairment losses when writing down a non current asset which was not previously revalued