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BTL Items

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

ATL Costs

In the income statement (profit nd loss/ PnL) it describes all expenditure (expenses) incurred by a firm before taxes and...

Above The Line Costs

In the income statement (profit nd loss/ PnL) it describes all expenditure (expenses) incurred by a firm before taxes and...

Below The Line Items

Items of financial statements that have a financial impact, though not directly related to the core business/ operations of a...

BTL Disclosures

Disclosures that relate to financial information not appearing in the core accounts of a business (balance sheet, income statement, and...

Below The Line

In the income statement (profit and loss/ PnL) it describes income and expenditure (expenses) after taxes and other non-operating items,...

BTL

It stands for below the line; in the income statement (profit and loss/ PnL) it describes income and expenditure (expenses)...

Below The Line Disclosures

Disclosures that relate to financial information not appearing in the core accounts of a business (balance sheet, income statement, and...

ATL

It stands for above the line; in the income statement (profit and loss/ PnL) it describes income and expenditure (expenses)...

Aging of Accounts

An accounting technique whereby accounts are classified according to their aging- i.e., due dates or billing dates, in order to...