Comprehensive income includes all of the following except
A) dividend revenue.
B) losses on disposal of assets.
C) investments by owners.
D) unrealized holding gains.

Question

Quizplus · Accepted Answer

Comprehensive income includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. Therefore, investments by owners (C) do not fall under comprehensive income, while the other options (dividend revenue, losses on disposal of assets, and unrealized holding gains) are included.

Comprehensive Income Includes All of the Following Except