Which of the following statements is not true?

Select one:

a$.$

Net income does not need to be separately stated In a single continuous statement of comprehensive income.

b$.$

If two consecutive statements are presented, the Statement of Comprehensive Income should follow the Income Statement.

c$.$

Other comprehensive income is reported net of tax.

d$.$

Foreign currency translation adjustments would be reported in the Other comprehensive income section of the Statement of Comprehensive Income.