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 on available-for-sale securities
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 a period except those resulting from investments by owners and distributions to owners. Foreign currency items, unrealized gains and losses on available-for-sale securities, and pension liability adjustments are all examples of items that can be included in comprehensive income.

Which of the Following Is Not a Part of Comprehensive