The standards require that comprehensive income information related to the transactions be disclosed in owner's equity.These items include

Question

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Comprehensive income includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. This encompasses items like foreign currency items, minimum pension liability adjustments, and unrealized gains and losses on certain types of investments. Specifically, unrealized holding gains and losses on available-for-sale securities (D) are included in comprehensive income, as are net losses not yet recognized as net periodic pension cost for pension liabilities (C). Unrealized gains and losses on trading securities (E) are recognized in net income rather than OCI, and net gains recognized as net periodic pension cost (A) are part of pension expense in the income statement.

The Standards Require That Comprehensive Income Information Related to the Transactions