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Bishop Prof Dr. Heinrich Bedford-Strohm of the Evangelical Church in Germany (EKD) introduces a panel as part of a thematic plenary focused on Christian Unity and the Churches Common Witness at the 11th Assembly of the World Council of Churches, held in Karlsruhe, Germany from 31 August to 8 September 2022. The income statement is a historical record of the trading of a business over a specific period (normally one year). While there are many different types of financial statements that can be analyzed as part of this process, some of the most important, especially to managers, include the: The income statement serves several important purposes: Allows shareholders/owners to see how the business has Financial reporting serves two primary purposes. 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