What Is Included in 'Income' According to the IASB Conceptual

Multiple Choice

What is included in 'income' according to the IASB Conceptual Framework?

A) All events that result in an increase in the net assets of the reporting entity, other than owner contributions
B) All events that result in an increase in the net assets of the reporting entity
C) Events that relate to the central operations of the entity
D) All of the given options are correct.