Question: A statement of comprehensive income does not include: A) Prior service cost of pension plans. B) Net income. C) Losses from changes in estimates regarding

 A statement of comprehensive income does not include: A) Prior service

A statement of comprehensive income does not include: A) Prior service cost of pension plans. B) Net income. C) Losses from changes in estimates regarding the PBO of pension plans. D) Losses resulting from the return on pension assets exceeding expectations

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