. . topic
map of accounting and auditing . .
concept > accounting
concept > accounting
subject > financial
statement element > income
statement element
class
/ concept name |
income
statement element |
sub-class of |
financial
statement element
. XBRL-us-gaap-ci-Name .
|
other names |
usfr-gc:IncomeExpenses |
description |
An element of income statement such as revenue and
expenses. In this topic map, income statement item or
profit and loss account element.
|
consists of
following members (types) |
revenue .
income . expense . Cost of Goods
and Services Sold . Gross Profit .
Operating Income (Loss) . net profit or loss
for the period . Non-Operating
Income(Expense) . Income(Loss) from Continuing
Operations Before Income Taxes . Provision for
Income Taxes . Income(Loss) from Continuing
Operations . Income(Loss) from Discontinued
Operations . Income Before Extraordinary Items
and Cumulative Effect of Change in Accounting
Principle . Extraordinary Items .
Cumulative Effect of Change in Accounting Principle
. Net Income . Preferred Stock Dividends
and Other Adjustments . Net Income Applicable
to Common Stockholders . Weighted Average
Number of Shares Outstanding . Earnings Per
Share .
|
is the subject of / subject to |
standard
. rules of disclosure . rules of
presentation .
|
is contained in |
income statement |
notes
an electronic thesaurus of
accounting and auditing terms comprising a
hierarchy of concepts and their associations AND
an index of accounting and auditing internet
resources and training materials built on the
thesaurus
This page was first published in
April 2002; last updated in June 2015.