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
D) pension liability adjustments

Question

Quizplus · Accepted Answer

Cash flows from stock investments are not a part of comprehensive income. Comprehensive income includes all changes in equity during the period except those resulting from transactions with owners, such as issuing shares or paying dividends. This includes foreign currency items, unrealized gains and losses, pension liability adjustments, and other comprehensive income items.

Which of the Following Is Not a Part of Comprehensive