Examlex
The market value of an available-for-sale security has increased from the last carrying value. The journal entry to record this increase will include:
Overgeneralizing
A cognitive distortion involving broad, sweeping conclusions based on a single event or piece of evidence.
Selective Abstraction
A cognitive distortion where an individual focuses on a single negative detail or event, often ignoring the broader context of a situation.
Dichotomous Thinking
A cognitive distortion involving seeing things in black and white categories or all or nothing terms, without recognizing the middle ground.
Distancing
The emotional or physical detachment an individual may experience or enact as a coping mechanism or response to stress.
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