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Above The Line Costs

In the income statement (profit nd loss/ PnL) it describes all expenditure (expenses) incurred by a firm before taxes and...

Accrual Accounting

An accounting basis of recording transactions and events whereby recognition of revenues and expenses takes place when an economic exchange...

AOCI

It stands for accumulated other comprehensive income; the amount of other comprehensive income (OCI) that is accumulated by a firm...

Accumulated OCI

The amount of other comprehensive income (OCI) that is accumulated by a firm over a period of time. Accumulated other...

Accumulated Other Comprehensive Income

The amount of other comprehensive income (OCI) that is accumulated by a firm over a period of time. Accumulated other...

ATL

It stands for above the line; in the income statement (profit and loss/ PnL) it describes income and expenditure (expenses)...

Aging of Accounts

An accounting technique whereby accounts are classified according to their aging- i.e., due dates or billing dates, in order to...

Above The Line

In the income statement (profit and loss/ PnL) it describes income and expenditure (expenses) before taxes; it is said that...

Accounting Hedge

A type of hedge that is created for an accounting purpose, rather than for pure risk management purposes. It aims...