Which items are excluded from the determination of net income, but are included in the determination of other comprehensive income?

Question

Quizplus · Accepted Answer

Foreign currency translation adjustments are excluded from the determination of net income and included in the determination of other comprehensive income. Realized gains and losses on the sale of available-for-sale securities and foreign currency exchange gains and losses are both included in the determination of net income.

Which Items Are Excluded from the Determination of Net Income