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AICPA每日一练之FAR【2016-4-7】

互联网2016-04-07 09:30Lynn.yu
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USCPA保姆级入门攻略（全科考点解析+新手必看一本通+备考白皮书），助你快速过

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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上一篇：AICPA每日一练之REG【2016-4-7】
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