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Which of the following is included in comprehensive income? A Investments by owners. OB. Unrealized pains on available-for-sale debt securities. oc. Distributions to owners. D.

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Which of the following is included in comprehensive income? A Investments by owners. OB. Unrealized pains on available-for-sale debt securities. oc. Distributions to owners. D. Changes in accounting principles. The IASB's conceptual framework's qualitative characteristics of accounting information include: O A Full disclosure OB. Relevance. oc. Going concern. Historical cost. OD

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