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  2. IAS 14 - Wikipedia

    en.wikipedia.org/wiki/IAS_14

    What information to report for each segment: this might range from a single number for sales revenue to complete income statements and balance sheets per segment. The definitions of segment numbers. While numbers such as 'profit' and 'sales revenue' are well defined at company level in accounting standards, this is not necessarily true for ...

  3. ACSOI - Wikipedia

    en.wikipedia.org/wiki/ACSOI

    ACSOI (Adjusted Consolidated Segment Operating Income) (also called Adjusted CSOI) is a non-GAAP accounting metric. The metric amortizes marketing and acquisition costs over several accounting periods. The "Adjusted" part of the metric increases ("inflates") a company's reported net income in the most recent accounting period.

  4. Net income - Wikipedia

    en.wikipedia.org/wiki/Net_income

    In business and accounting, net income (also total comprehensive income, net earnings, net profit, bottom line, sales profit, or credit sales) is an entity's income minus cost of goods sold, expenses, depreciation and amortization, interest, and taxes for an accounting period. [1] [better source needed]

  5. Dow (DOW) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/finance/dow-dow-q4-2024-earnings...

    DOW earnings call for the period ending December 31, 2024. ... Net sales were $10.4 billion, which is down 2% versus the year-ago period and reflects pricing pressure seen across the industry in ...

  6. Yum China (YUMC) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/yum-china-yumc-q4-2024-170026785.html

    The Retail segment saw sales growth of over 30% and became profitable in 2024. ... 35% year over year. Net income was $115 million, growing 17% year over year. ... delivery is going down but ...

  7. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...

  8. MSCI's Q4 EPS Surpasses, Income Drops - AOL

    www.aol.com/finance/mscis-q4-eps-surpasses...

    The quarter showed solid earnings amidst lower net income, which decreased by 24.3% from last year due to the absence of previous period gains. ... The segment saw "record" recurring sales during ...

  9. Sales (accounting) - Wikipedia

    en.wikipedia.org/wiki/Sales_(accounting)

    Gross sales are the sum of all sales during a time period. Net sales are gross sales minus sales returns, sales allowances, and sales discounts. Gross sales do not normally appear on an income statement. The sales figures reported on an income statement are net sales. [4] sales returns are refunds to customers for returned merchandise / credit ...