【每日一练】CFA 一级（2015年）

Question：

Other comprehensive income is least likely to include gains or losses on: 
A. the sale or disposal of discontinued operations. 
B. the translation of foreign currency–denominated subsidiary financial statements. 
C. derivative contracts accounted for as hedges. 

Answer = A 
Gains or losses on the disposal of discontinued operations are reported separately near the bottom of the income statement and are included in net income, not other comprehensive income. 

CFA Level I 
"Understanding Income Statements," Elaine Henry and Thomas R. Robinson 
Sections 5.1, 8 

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