1. On consolidated financial statements, where does the subsidiary's accumulated other comprehensive income balance appear? A. On the consolidated balance sheet, as an asset account B. Doesn't appear on the consolidated financial statements C. On the consolidated balance sheet, as an equity account D. On the consolidated statement of comprehensive income

Doesn't appear on the consolidated financial statements.

The financial statements of those entities that have many subsidiaries or divisions refer to the Consolidated financial statements. The business activities that are related to the financial aspects are collectively included in the Consolidated financial statements. It is the aggregated reporting of the whole activities involved in the whole business.

The preparation of the consolidated financial statements includes the combination of the financial statements of the parent organization and also all its subsidiaries. The accumulated and the other  comprehensive income balance of the subsidiary will not be included in the  consolidated financial statements.

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