Final answer:
The statement of comprehensive income does not include net income; instead, it includes all changes in equity not resulting from owner investments and distributions. Net income is part of the income statement, showing profitability from normal operations, while comprehensive income includes unrealized items. Therefore correct option is D
Step-by-step explanation:
A statement of comprehensive income includes all changes in equity during a period except those resulting from investments by and distributions to owners. Specifically, gains or losses from changes in actuarial assumptions and return on plan assets are included in other comprehensive income, not in the net income. Therefore, the correct option in this context is:
d. net income
Net income is a part of the income statement, which is separate from the statement of comprehensive income, although both are often presented together in financial reporting. The net income reflects the company's profitability from its normal operations and other income and expenses. In contrast, the statement of comprehensive income includes items that have not been realized yet, such as unrealized gains or losses on investments, pension adjustments, and foreign currency translation adjustments.