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What is a reclassification adjustment as used when reporting comprehensive income?
A. Adjustment made to avoid double counting items.
B. Adjustment made to reclassify an item of comprehensive income as another item of comprehensive income.
C. Adjustment made to adjust for the income tax effect of reporting comprehensive income.
D. Adjustment made to make net income equal to comprehensive income.
Answer:A
A is corrent. A reclassification adjustment is an adjustment made to avoid double counting in comprehensive income items that are displayed as part of net income for a period that also had been displayed as part of other comprehensive income in that period or earlier periods.