Comprehensive income/(loss) includes

A) net income/(loss) and accumulated other comprehensive income/(loss) .
B) net income/(loss) and other comprehensive income/(loss) .
C) other comprehensive income/(loss) and accumulated other comprehensive income/(loss) .
D) other comprehensive income/(loss) only.

Comprehensive Income

It encompasses all changes in equity during a period, except those resulting from investments by and distributions to owners.

Net Income

The total earnings of a company after all expenses and taxes have been deducted from revenue, indicating the company's profit.

Other Comprehensive Income

Other Comprehensive Income includes revenues, expenses, gains, and losses that are not included in net income but affect equity, such as unrealized gains on securities.