B is corrent. The purpose of reporting comprehensive income is to report a measure of overall enterprise performance by displaying all changes in equity of an enterprise that result from recognized transactions and other economic events of the period other than transactions with owners in their capacity with owners. An enterprise should continue to display an amount for net income with equal prominence to the comprehensive income amount displayed.
A is incorrect. The purpose of reporting comprehensive income is to report a measure of overall enterprise performance by displaying all changes in equity of an enterprise that result from recognized transactions and other economic events of the period other than transactions with owners in their capacity with owners. An enterprise should continue to display an amount for net income with equal prominence to the comprehensive income amount displayed.
A is incorrect. The purpose of reporting comprehensive income is to report a measure of overall enterprise performance by displaying all changes in equity of an enterprise that result from recognized transactions and other economic events of the period other than transactions with owners in their capacity with owners. An enterprise should continue to display an amount for net income with equal prominence to the comprehensive income amount displayed.
D is incorrect. The purpose of reporting comprehensive income is to report a measure of overall enterprise performance by displaying all changes in equity of an enterprise that result from recognized transactions and other economic events of the period other than transactions with owners in their capacity with owners. An enterprise should continue to display an amount for net income with equal prominence to the comprehensive income amount displayed.
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