ACCTG 50C
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Extra Practice FAR Progress Test CPA PassMaster Questions
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Question CPA-00102
One of the elements of a financial statement is comprehensive income.
Comprehensive income excludes changes in equity resulting from which
of the following?
a. Dividends paid to stockholders.
b. Loss from discontinued operations.
c. Unrealized loss on investments in noncurrent marketable equity
securities.
d. Prior period error correction.
Explanation
Choice "a" is correct. Comprehensive income includes all changes in
equity during a period except those resulting fr...
Exam (elaborations)
Extra Practice FAR Progress Test CPA PassMaster Questions
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Question CPA-00102 One of the elements of a financial statement is comprehensive income. Comprehensive income excludes changes in equity resulting from which of the following? a. Dividends paid to stockholders. b. Loss from discontinued operations. c. Unrealized loss on investments in noncurrent marketable equity securities. d. Prior period error correction. Explanation Choice "a" is correct. Comprehensive income includes all changes in equity during a period except those resulting fr...
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