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2. Income statement - Wikipedia

   en.wikipedia.org/wiki/Income_statement

   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 ...

3. Financial accounting - Wikipedia

   en.wikipedia.org/wiki/Financial_accounting

   The profit and loss account helps the management and different stakeholders in taking rational decisions. For example, if business is not proved to be remunerative or profitable, the cause of such a state of affairs can be investigated by the management for taking remedial steps.

4. Chart of accounts - Wikipedia

   en.wikipedia.org/wiki/Chart_of_accounts

   A chart of accounts compatible with IFRS and US GAAP includes balance sheet (assets, liabilities and equity) and the profit and loss (revenue, expenses, gains and losses) classifications. If used by a consolidated or combined entity, it also includes separate classifications for intercompany transactions and balances.

5. Account (bookkeeping) - Wikipedia

   en.wikipedia.org/wiki/Account_(bookkeeping)

   Example: A sales account is opened for recording the sales of goods or services and at the end of the financial period the total sales are transferred to the revenue statement account (Profit and Loss Account or Income and Expenditure Account).

6. Financial statement - Wikipedia

   en.wikipedia.org/wiki/Financial_statement

   "The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions."

7. Net income - Wikipedia

   en.wikipedia.org/wiki/Net_income

   Net profit on a P & L (profit and loss) account: Sales revenue = price (of product) × quantity sold; Gross profit = sales revenue − cost of sales and other direct costs; Operating profit = gross profit − overheads and other indirect costs; EBIT (earnings before interest and taxes) = operating profit + interest income + other non-operating ...

8. PnL explained - Wikipedia

   en.wikipedia.org/wiki/PnL_Explained

   For example, the delta of an option is the value an option changes due to a $1 move in the underlying commodity or equity/stock. See Risk factor (finance) § Financial risks for the market . To calculate 'impact of prices' the formula is: Impact of prices = option delta × price move; so if the price moves $100 and the option's delta is 0.05% ...

9. List of largest corporate profits and losses - Wikipedia

   en.wikipedia.org/wiki/List_of_largest_corporate...

   This list has all global annual earnings of all time, limited to earnings of more than $40 billion in "real" (i.e. CPI adjusted) value. Note that some record earning may be caused by nonrecurring revenue, like Vodafone in 2014 (disposal of its interest in Verizon Wireless) [1] or Fannie Mae in 2013 (benefit for federal income taxes).