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AICPA每日一练之FAR【2016-3-7】

高顿网校2016-03-07 09:07Lynn.yu
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One of the elements of a financial statement is comprehensive income. Comprehensive income excludes changes in equity resulting from which of the following?

a. Prior period error correction.

b. Dividends paid to stockholders.

c. Loss from discontinued operations.

d. Unrealized loss on investments in noncurrent marketable equity securities.?

Answer:B

Choice "b" is correct. Comprehensive income includes all changes in equity during a period except those resulting from owner investments and distributions to owners.

Choice "c" is incorrect. Loss from discontinued operations is included in net income, which is a component of comprehensive income.

Choice "a" is incorrect. Prior period error correction is a change in stockholders' equity not resulting from owner investments and distributions to owners and so is included in comprehensive income.

Choice "d" is incorrect. Unrealized loss on investments in noncurrent marketable equity securities is a change in stockholders' equity not resulting from owner investments and distributions to owners and so is included in comprehensive income.

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