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According to the FASB's conceptual framework, earnings a. Is the same as comprehensive income b. Excludes certain gains and losses that are included in comprehensive

According to the FASB's conceptual framework, earnings

a. Is the same as comprehensive income

b. Excludes certain gains and losses that are included in comprehensive income

c. Includes certain gains and losses that are excluded from comprehensive income

d. Includes certain losses that are excluded from comprehensive income

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