1 Point Comprehensive income includes all of the following except C A revenues and gains. B expenses and losses. investments by owners. unrealized gains and losses on non-trading equity securities. Question 8 1 Point A complete set of financial statements comprises: 1. A statement of financial position 2. A statement of comprehensive income 3. A statement of changes in equity 4. A statement of cash flow 5. A directors' report 6. Notes. E 8 all of 6 are correct. B 1,2,3,4, and 5. 1,2,3,4, 1,2,3,4 and 6