A Reader of a Set of Financial Statements Would Expect

question 22

Multiple Choice

A reader of a set of financial statements would expect to be able to find in the statement of changes in shareholders' equity increases

• A) in total assets
• B) in total liabilities
• C) to net income
• D) from comprehensive income

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Definitions:

Intrinsic Motivation

The drive to perform an activity for its inherent satisfaction rather than for some separable consequence.

Systematic Desensitization

A behavioral therapy technique used to reduce phobias and anxiety through gradual exposure to the feared object or situation combined with relaxation exercises.

Positive Reinforcement

A term from reinforcement theory, positive reinforcement refers to the situation in which a behavior is followed by positive consequences and thus is likely to be repeated.

Punishment

The imposition of a penalty or consequence as a result of a person's actions or behaviors, intended to reduce or eliminate those behaviors.