Comprehensive income includes all changes in stockholders' equity during a period except those resulting from investments by stockholders and distributions to stockholders.

Question

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Comprehensive income includes all changes in stockholders' equity during a period, including gains or losses that are not realized but recognized in other comprehensive income. It excludes transactions resulting from investments by stockholders (such as issuing new shares) and distributions to stockholders (such as dividend payouts).

Comprehensive Income Includes All Changes in Stockholders' Equity During a Period