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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...

Comprehensive Income

A measure of income (accounting income) that consists of an entity's regular income, i.e., net income (NI), as reported on...

Money-Weighted Return

A form of return that is used to measure the performance of an investment, reflecting the amount of money that…

ATI

It may stand for adjusted tainted income; in Australian parlance, it refers to an entity's income that relates to passive...

Passive Income

The income that an entity derives from dividends, interest, rent, royalties, or broadly any source of income to which it...