In: Accounting
which of the following is least likely to be included in accumulated other comprehensive income as a component of stockholders equity?
a. foreign currency transaction gain.
b. net unrealized changes in the value of available for - sale securities.
c. net gain or loss from derivative cash flow hedged.
d. Pension plan prior to service cost adjustment.
Dear student...Thank you for using chegg.....a. foreign currency transaction gain is least likely to be included in accumulated other comprehensive income
Comprehensive income includes net income and unrealized income, such as unrealized gains or losses on hedge/derivative financial instruments and foreign currency transaction gains or losses.