Examlex
Which of the following is NOT a specific learning theory?
Comprehensive Income
The change in equity of a company during a period from transactions and other events, excluding any changes resulting from investments by and distributions to equity claimholders.
GAAP
Generally Accepted Accounting Principles, a collection of standardized guidelines and practices for financial accounting in the United States to ensure consistency and transparency.
Comparative Financial Statements
These are financial statements that present data for multiple periods side by side to facilitate comparison and analysis of financial performance over time.
Retroactively Adjusted
Adjustments made to financial statements or other data for previous periods in light of new information or to correct errors.
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