题干：当一个企业提供了一套完整的通用财务报表报告财务状况，经营成果和现金流量，综合收益及其组成部分应
A.显示为非持续经营业务，非经常性项目，并在会计政策变更的累积影响的一部分。
B.报扣除相关的所得税影响，总的和独立。
C.出现在附注财务报表的补充计划。
D和其他财务报表一样的方式显示在财务报表里
考点：ethics for the Organization and Basic Financial Statements-Statement of Income and Statement of Retained Earnings
关键词：full set
解题思路：综合收益以及其组成部分和报表其他项目一样列示，没有什么特殊的格式要求
Answer (D) is correct . If an enterprise that reports a full set of financial statements has items of other comprehensive income (OCI), it must display comprehensive income and its components in a financial statement having the same prominence as the other statements included in the full set. No particular format is required, but net income must be displayed as a component of comprehensive income in that statement.
Answer (A) is incorrect because Discontinued operations and extraordinary items are components of net income, which is itself a component of comprehensive income. The cumulative effect of a change in accounting principle is not reported in the income statement.
Answer (B) is incorrect because The components of OCI are displayed either (1)?net of related tax effects or (2)?before the related tax effects with one amount shown for the aggregate tax effect related to the total of OCI. No amount is displayed for the tax effect related to total comprehensive income.
Answer (C) is incorrect because Comprehensive income and its components must be displayed in a financial statement given the same prominence as other financial statements included in the full set of financial statements.
