单选题

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.

【正确答案】 A

【答案解析】

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.