In the income statement (profit nd loss/ PnL) it describes all expenditure (expenses) incurred by a firm before taxes and...
An accounting basis of recording transactions and events whereby recognition of revenues and expenses takes place when an economic exchange...
It stands for accumulated other comprehensive income; the amount of other comprehensive income (OCI) that is accumulated by a firm...
The amount of other comprehensive income (OCI) that is accumulated by a firm over a period of time. Accumulated other...
The amount of other comprehensive income (OCI) that is accumulated by a firm over a period of time. Accumulated other...
It stands for above the line; in the income statement (profit and loss/ PnL) it describes income and expenditure (expenses)...
An accounting technique whereby accounts are classified according to their aging- i.e., due dates or billing dates, in order to...
In the income statement (profit and loss/ PnL) it describes income and expenditure (expenses) before taxes; it is said that...
A type of hedge that is created for an accounting purpose, rather than for pure risk management purposes. It aims...