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Q: Comprehensive income includes all of the following except

  • 1
    expenses
  • 2
    contributions by owners
  • 3
    extraordinary items
  • 4
    losses
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Answer : 2. "contributions by owners"
Explanation :

Answer: B) contributions by owners Explanation: Comprehensive income is the sum of net income and other items that must bypass the income statement because they have not been realized, including items like an unrealized holding gain or loss from available for sale securities and foreign currency translation gains or losses.

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