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Definition of statement of profit and loss. A profit and loss statement also known as an income statement or PL statement is a financial statement that sets out a businesss revenue and gains and expenses and losses over a specific period of time generally a reporting period such as a quarter or a year and then calculates the businesss net income based on these amounts. They are carefully reviewed by market analysts. A profit and loss statement aggregates the revenues expenses and profits or losses of a business.
An income statement or profit and loss account also referred to as a profit and loss statement PL statement of profit or loss revenue statement statement of financial performance earnings statement statement of earnings operating statement or statement of operations is one of the financial statements of a company and shows the companys revenues and expenses during a particular period. Visit IGs financial events page. The PL statement shows a companys ability to generate sales manage expenses and create profits.
It can span various time periods depending on how often a company reports its finances. The profit and loss statement PL also referred to as the income statement is one of three financial statements companies regularly produce. The profit and loss PL statement is a financial statement that summarizes the revenues costs and expenses incurred during a specified period usually a fiscal quarter or year.
A profit and loss PL statement is a financial report that provides a summary of a companys revenue expenses and profit. This report portrays the financial results of a business for a specific period of time such as for a month quarter or year. Further elements are added according to IFRS.
Profit and Loss Statement Definition. A profit and loss statement is also called a PL an income statement a statement. All templates can be adjusted to fit your organizations needs and to provide or eliminate detail.
Definition of profit and loss. Definition of profit and loss account income statement the Profit and Loss Account according to HGB forms together with the balance sheet and - in the case of corporations the notes - the annual financial statements. What is a Profit and Loss Statement.
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