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D is corrent. The requirement is to identify the correct statement regarding reporting comprehensive income. This answer is correct because accumulated other comprehensive income is reported in the stockholders’ equity section of the balance sheet.
A is incorrect because a separate statement of comprehensive income may be presented, but it is not required.
B is incorrect because the accumulated other comprehensive income section does not include changes in all stockholders’ equity accounts. It merely includes those items that are included in comprehensive income.
C is incorrect because comprehensive income is reported in the interim financial statements.