"Other comprehensive income" does not include
A) revaluations of property, plant and equipment.
B) certain translation gains and losses on foreign currency.
C) realized gains and losses on held for trading investments.
D) unrealized gains and losses on held for trading investments.

Question

Quizplus · Accepted Answer

Realized gains and losses on held for trading investments are included in net income, not in other comprehensive income.

"Other Comprehensive Income" Does Not Include