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Comprehensive income under IFRS excludes unrealized gains and losses included in net income, in contrast to GAAP. includes unrealized gains and losses included in net income, similar to GAAP. excludes unrealized gains and losses included in net income, similar to GAAP. includes unrealized gains and losses included in net income, in contrast to GAAP 7- Multiple Choice Question 134 If a company has net sales of $700,000 and cost of goods sold of $490,000, the gross profit percentage is 30%. 70%. 100%. 15%. 8- Multiple Choice Question 118 The consistent application of an inventory costing method is essential for accuracy. efficiency.