Items of financial statements that have a financial impact, though not directly related to the core business/ operations of a...

Disclosures that relate to financial information not appearing in the core accounts of a business (balance sheet, income statement, and...

In the income statement (profit and loss/ PnL) it describes income and expenditure (expenses) after taxes and other non-operating items,...

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

Disclosures that relate to financial information not appearing in the core accounts of a business (balance sheet, income statement, and...