Which of the Following Is Not a Part of Comprehensive

question 167

Multiple Choice

Which of the following is not a part of comprehensive income?

• A) foreign currency items
• B) cash flows from stock investments
• C) unrealized gains and losses on available-for-sale securities
• D) pension liability adjustments

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Definitions:

Income Statement

A financial statement that reports a company's financial performance over a specific accounting period, detailing revenues, expenses, and net income.

Agreement

A mutual understanding or contract between parties outlining terms and conditions for a specific arrangement or transaction.

Persons

Human beings as individuals or considered collectively, especially in a legal or formal context.

Capital Account

An account used to track the investments made into a company by its owners, plus the retained earnings of the business.