An abbreviation for profit and loss statement; a financial statement (forming part of a set of financial statements prepared and...

A financial statement (forming part of a set of financial statements prepared and maintained by an entity) that displays an...

It stands for statement of income; a financial statement (forming part of a set of financial statements prepared and maintained...

A financial statement (forming part of a set of financial statements prepared and maintained by an entity) that displays an...

A financial statement (forming part of a set of financial statements prepared and maintained by an entity) that displays an...

An accounting transaction (and an element of an entity’s income statement) that reflects the consumption of an asset (broadly, an...

A financial statement that displays the components of other comprehensive income (OCI) in a "second" statement that is presented in...

Ii stands for below-the-line items; items of financial statements that have a financial impact, though not directly related to the...

A method of measuring financial assets/ financial liabilities whereby changes in fair value (for those items measured at fair value)...

It stands for fair value through income statement; a method of measuring financial assets/ financial liabilities whereby changes in fair...