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In investment banking, PnL explained (also called P&L explain, P&L attribution or profit and loss explained) is an income statement with commentary that attributes or explains the daily fluctuation in the value of a portfolio of trades to the root causes of the changes. P&L is the day-over-day change in the value of a portfolio of trades ...
Sankey Diagram - Income Statement (by Adrián Chiogna) An income statement or profit and loss account [1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) [2] is one of the financial statements of a company and ...
FIFO and LIFO accounting are methods used in managing inventory and financial matters involving the amount of money a company has to have tied up within inventory of produced goods, raw materials, parts, components, or feedstocks. They are used to manage assumptions of costs related to inventory, stock repurchases (if purchased at different ...
If the inventory has decreased in value below historical cost, then its carrying value is reduced and reported on the balance sheet. The criterion for reporting this is the current market value . Any loss resulting from the decline in the value of inventory is charged to " cost of goods sold " (COGS) if non-material, or "loss on the reduction ...
The reorder point (ROP), also reorder level (ROL) or "optimal re-order level", [1] is the level of inventory which triggers an action to replenish that particular inventory. It is a minimum amount of an item which a firm holds in stock, such that, when stock falls to this amount, the item must be reordered.
Goldratt argues that, under current conditions, labor efficiencies lead to decisions that harm rather than help organizations. Throughput Accounting, therefore, removes standard cost accounting's reliance on efficiencies in general, and labor efficiency in particular, from management practice.
Know IPCC Format for GHG Emissions Inventory The data in the GHG emissions inventory is presented using the IPCC format (seven sectors presented using the Common Reporting Format, or CRF) as is all communication between Member States and the Secretariat of the United Nations Framework Convention on Climate Change (UNFCCC) and the Kyoto Protocol.
Climate change mitigation – Actions to reduce net greenhouse gas emissions to limit climate change; Carbon dioxide in Earth's atmosphere – Atmospheric constituent and greenhouse gas; Carbon sequestration – Storing carbon in a carbon pool; Carbonate–silicate cycle – Geochemical transformation of silicate rocks