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Typical items that make up the list are.
What income statement items. Two separate statements comprising. A statement of comprehensive income that begins with profit or loss bottom line of the income statement and displays the items of other comprehensive income for the reporting period. A statement of comprehensive income or. In accounting the terms sales and revenue can be and often are used interchangeably to mean the same thing.
While the balance sheet constitutes a financial snapshot at a given point in time such as december 31 the income statement summarizes a financial movie of operational results over a period of time such as for the year ending december 31. 3 3 1 income statement items. An income statement displaying components of profit or loss and. For example in the income statement we have only one line of revenues like sales revenues sales revenues is the combination of many sublines of sales revenues.
Component of significant items in the income statement. The most common income statement items include. For example revenues from hotels restaurants gaming etc.
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