Comprehensive income is all changes in stockholders' equity during the period except those resulting from dividends and stockholders' investments.

Question

Quizplus · Accepted Answer

Comprehensive income includes all changes in stockholders' equity such as gains and losses from foreign currency translation, unrealized gains and losses on available-for-sale securities, and changes in pension plan obligations, among others. Dividends and stockholders' investments are excluded from comprehensive income.

Comprehensive Income Is All Changes in Stockholders' Equity During the Period