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

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

The statement of changes in stockholders' equity shows the changes in the components of stockholders' equity over a period of time. Comprehensive income is a component of stockholders' equity and includes all changes in equity during a period from non-owner sources, such as unrealized gains or losses on investments or gains or losses on hedging transactions. Therefore, a reader would expect to see increases from comprehensive income in the statement of changes in stockholders' equity. Increases to net income would be found in the income statement, and increases in total assets or total liabilities would be found in the balance sheet.