Comprehensive Income Includes All Changes in Equity During a Period

question 122

Multiple Choice

Comprehensive income includes all changes in equity during a period EXCEPT

• A) gains and losses from discontinued operations.
• B) unrealized gains and losses on available for sale securities.
• C) those resulting from investments by owners and distributions to owners.
• D) gains and losses from irregular items.

---

Definitions:

Research Assistant

An individual who supports academic or professional research tasks, including data collection, analysis, and reporting.

Funding Agency

An organization that provides financial support for individuals, organizations, or projects typically through grants or loans.

Project Deadline

The specified date by which a project or task must be completed.

Background Section

A part of a document or presentation that provides context or history relevant to the main content.