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Clubbing of Income

The inclusion or addition (clubbing) of another person's income in one's own income for the purpose of computing the total...

Instability Index of Earnings

An index that captures the deviation between actual income and trend income. The higher the index, the more unstable (less...

EPS

It stands for earnings per share; a financial ratio that measures the relationship between a company's profits and the ownership...

Earnings Per Share

A financial ratio that measures the relationship between a company's profits and the ownership stake of its common shareholders. It...

Earning Power

The earnings that could be obtained from an asset under optimal or normal business conditions. In other words, it is...

Gains

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

Revenue

In accounting, revenue is a component of an entity's income that arises in the ordinary course of business/ activities (core...

Income

In accounting, income is defined as an increase in economic resources (assets) of an entity, whether arising in the normal...

UEFI

Acronym for unearned finance income; in relation to lease/ leasing, it is the finance income that results from the difference...

Unearned Finance Income

In relation to lease/ leasing, it is the finance income that results from the difference between the gross amount and...