Which of the following would be considered an "Other Comprehensive Income" item?

Question

Quizplus · Accepted Answer

An unrealized loss on available-for-sale securities would be considered an "Other Comprehensive Income" item as it represents a change in the value of the securities that has not yet been realized through a sale or disposition. Net income, gain on disposal of discontinued operations, and other revenues and gains would be considered part of the company's regular operating income.

Which of the Following Would Be Considered an "Other Comprehensive