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Accounting
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Earnings Before Interest and Taxes

A profitability measure that consists of an entity's operating profit (OP) or operating income (OI) net only of all relevant...

EBIT

It stands for earnings before interest and taxes; a profitability measure that consists of an entity's operating profit (OP) or...

NOP

It stands for net operating profit; an entity's operating profit (OP) that reflects an entity's gross revenue (gross earnings or...

Net Operating Profit

An entity's operating profit (OP) that reflects an entity's gross revenue (gross earnings or gross profit) net only of all...

NOI

An acronym for net operating income; an entity's operating income (OI) that reflects an entity's gross revenue (gross earnings or...

Net Operating Income

An entity's operating income (OI) that reflects an entity's gross revenue (gross earnings or gross profit) net only of all...

Measurement and Recognition Inconsistency

A measurement or recognition inconsistency (mismatch) that arises from using different measurement models for asset or liability values or different...

Recognition Inconsistency

A measurement or recognition inconsistency (mismatch) that arises from using different measurement models for asset or liability values or different...

Financial Year Option

An option that allows an entity to change its financial year (reporting year) to accommodate certain seasonality effects in business...

FYO

It stands for fiscal year option/ financial year option; an option that allows an entity to change its financial year...