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Like us gaap the income statement captures most but not all revenues income and expenses.
Income statement as per us gaap. Gaap follows either a single step or multiple step format. Selling expenses sales salaries and commissions 202 644 sales office salaries 59 200 travel and entertainment 48 940. Gaap and ifrs are the two major financial reporting methods. Schedule reflecting a statement of income statement of cash flows statement of financial position statement of shareholders equity and other comprehensive income or other statement as needed.
Other items of comprehensive income oci do not flow through profit and loss. Under ifrs the income statement is labeled statement of profit or loss. Statement of income including gross margin.
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