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17 August, 01:02

Includes all changes in equity during the period, except those resulting from investments by owners and distributions to owners.

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  1. 17 August, 03:54
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    The correct answer is: Comprehensive Income.

    Explanation:

    Comprehensive Income is a part of the Balance Sheet owner's equity portion. This reflects the improvements in owner's equity that occurred during the accounting period, which come from non-owner sources plus revenue from more traditional means such as net operating income.
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