Which of the Following Items Is NOT Included in Comprehensive

question 28

Multiple Choice

Which of the following items is NOT included in comprehensive income?

• A)Foreign- currency conversion adjustments
• B)Unrealised gains or losses on superannuation plans
• C)Contingent liabilities
• D)Net profit

---

Definitions:

Letter

A written or printed message, usually of a personal nature, intended to communicate between individuals or organizations.

Memo

A written message, usually in a business setting, intended to communicate information or instructions within an organization.

Face-to-Face Conversation

Direct interaction between two or more persons, where they communicate in each other's physical presence.

Location-sensing Capabilities

Refers to the technology in devices that allows them to determine and communicate their geographical position.