The Elements of Comprehensive Income Would Include All of the Following

Multiple Choice

The elements of comprehensive income would include all of the following items except

A) Net earnings, as reported on the income statement.
B) Unrealized gains or losses on financial assets that are classified as available for sale.
C) Unearned revenue
D) Unrealized gains or losses on translating the financial statements of companies that have operations in other countries, but are controlled by the Canadian reporting entity.