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<p><em><strong>a) net income excluding extraordinary gains and losses</strong></em></p> <p><em><strong>b) the change in net assets for the period including contributions by owners and distributions to owners.</strong></em></p> <p> </p> <p><em><strong>c) total revenues minus total expenses.</strong></em></p> <p><em><strong>d) the change in net assets for the period excluding owner transactions.</strong></em></p>
In financial reporting, comprehensive Income includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
As per IFRS 9, financial assets are classified and measured at fair value through other comprehensive income if they are held in a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets.
It is the change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
d) the change in net assets for the period excluding owner transactions
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