試験FAR トピック1 問題146 スレッド
AICPA FARのリアル試験問題集
問題 #: 146
トピック #: 1
問題 #: 146
トピック #: 1
Which of the following is true regarding the presentation of "comprehensive income."
おすすめの解答：C 解答を投票する
Choice "c" is correct. No - Yes.
Comprehensive income may be shown on the face of a combined "statement of income and
comprehensive income" a separate section below net income, or in:
1 . Separate "statement of comprehensive income," or as a
2 . Component of the "statement of changes of owners' equity."
The income tax expense or benefit allocated to components must be disclosed, either on the face of the
statement or in notes to the statement.
Choices "a", "b", and "d" are incorrect, per the above rules.
Comprehensive income may be shown on the face of a combined "statement of income and
comprehensive income" a separate section below net income, or in:
1 . Separate "statement of comprehensive income," or as a
2 . Component of the "statement of changes of owners' equity."
The income tax expense or benefit allocated to components must be disclosed, either on the face of the
statement or in notes to the statement.
Choices "a", "b", and "d" are incorrect, per the above rules.
Sekihara 2025-10-04 06:31:35
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