Golden Gate University
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Test bank for Clinical Guidelines in Primary Care 4th Edition by Hollier -2023-2024
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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