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Adlerian theory and cognitive behavioral approaches both emphasize:
Comprehensive Income
The change in equity of a business enterprise during a period from transactions and other events from non-owner sources, including all revenues, gains, expenses, and losses.
Income Statement
A financial report that provides a summary of a company's revenues, expenses, and profits/losses over a specific period of time.
Statement of Comprehensive Income
A financial report that includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
Statement of Cash Flows
A financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, dividing activities into operating, investing, and financing.
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