According to the FASB Conceptual Framework,the Concept of "Earnings

Multiple Choice

According to the FASB conceptual framework,the concept of "earnings"

A) includes changes in market values of investments in marketable securities classified as available-for-sale.
B) includes foreign currency translation adjustments.
C) includes gains and losses resulting from the sale of a productive asset to another party in an arm's-length transaction.
D) is the same as comprehensive income.