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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

    Statement of financial performance (income statement, profit & loss (p&l) statement, or statement of operations) [ edit ] The statement of profit or income statement represents the changes in value of a company's accounts over a set period (most commonly one fiscal year ), and may compare the changes to changes in the same accounts over the ...

  4. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand.

  5. Environmental profit and loss account - Wikipedia

    en.wikipedia.org/wiki/Environmental_profit_and...

    The E P&L and the associated methodology were developed with the support of PricewaterhouseCoopers and Trucost. [6] The E P&L used existing input-output models and developed new valuation methodologies, building on a large volume of work in the fields of environmental and natural resource economics such as the United Nations study on The Economics of Ecosystems and Biodiversity.

  6. Trailing twelve months - Wikipedia

    en.wikipedia.org/wiki/Trailing_twelve_months

    Trailing twelve months (TTM) is a measurement of a company's financial performance (income and expenses) used in finance.It is measured by using the income statements from a company's reports (such as interim, quarterly or annual reports), to calculate the income for the twelve-month period immediately prior to the date of the report.

  7. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    Typically, when reviewing the financial statements of a business, Assets are Debits and Liabilities and Equity are Credits. For example, when two companies transact with one another say Company A buys something from Company B then Company A will record a decrease in cash (a Credit), and Company B will record an increase in cash (a Debit).

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