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Non-Operating Revenue

A form of an entity's income/ revenue that corresponds to all gains or losses from non-operational sources- i.e., not related...

Non-Operating Income

A form of an entity's income that corresponds to all gains or losses from non-operational sources- i.e., not related to...

Losses

In accounting, losses are a component of an entity's income that may, or may not, arise in the ordinary course...

Unrealized Income

All profit or losses (sources of income, positive or negative) that have occurred on paper, while respective transactions have not...

Comprehensive Earnings

An alternative term for comprehensive income; a measure of income (accounting income) that consists of an entity's regular income, i.e.,...

Financing Activities

The transactions that an entity carries out involving income and expense items. Examples of financing activities or transactions include issuing…

ARR

It stands for accounting rate of return; a method that is used as part of capital budgeting decision making whereby...

Accounting Rate of Return

A method that is used as part of capital budgeting decision making whereby a rate of return for a project...

Accounting Earnings

Earnings of an entity as reported and presented in its statement of income (SOI). Accounting earnings, also known as net...

CI

It stands for comprehensive income; a measure of income (accounting income) that consists of an entity's regular income, i.e., net...