Other Comprehensive Income Items Include Each of the Following Except

question 237

Multiple Choice

Other comprehensive income items include each of the following except

• A) adjustments to pension plan assets.
• B) foreign currency gains and losses.
• C) some gains and losses on investments.
• D) Each of these are included in other comprehensive income.

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Definitions:

FASB Statements

Formal documents issued by the Financial Accounting Standards Board, setting forth standards and principles for financial accounting and reporting in the U.S.

AICPA Accounting Interpretations

Formal explanations and clarifications issued by the American Institute of Certified Public Accountants regarding specific accounting issues.

FASB Technical Bulletins

Short for Financial Accounting Standards Board Technical Bulletins, these documents provide guidance on specific accounting issues.

Authoritative Support

Documentation or guidance that provides the basis for accounting policies and decisions, often issued by standard-setting bodies.