Comprehensive income includes the following changes in equity in a company during a period except

A) transactions with nonowners
B) events relating to nonowner sources
C) circumstances relating to nonowner sources
D) distributions to owners

Comprehensive Income

An accounting term referring to all changes in equity during a period, except those resulting from investments by and distributions to owners.

Equity

The residual interest in the assets of an entity after deducting liabilities, representing the ownership value in a firm.

Nonowner Transactions

Financial transactions that affect the balance sheet but do not involve changes in ownership equity.