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A few special types of gains and losses are not shown in the income statement but as special items in shareholder equity section of the balance sheet. Since these comprehensive income items are not closed to retained earnings each period they accumulate as shareholder equity items and thus are entitled "Accumulated Other Comprehensive Income ...
The return, or the holding period return, can be calculated over a single period.The single period may last any length of time. The overall period may, however, instead be divided into contiguous subperiods. This means that there is more than one time period, each sub-period beginning at the point in time where the previous one ended. In such a case, where there are
Formulary apportionment, also known as unitary taxation, is a method of splitting the total pre-tax profit earned (or loss incurred) by a multinational between the tax jurisdictions where it does business.
Return on investment (ROI), the financial gain after an expense.; Rate of return, the financial term for the profit or loss derived from an investment; Tax return, a blank document or template supplied by a government for use in the reporting of tax information
A tax return is a form on which a person or organization presents an account of income and circumstances, used by the tax authorities to determine liability for tax. [ 1 ] [ 2 ]
It has been updated by the Dodd-Frank Act of 2010. It is the primary source of regulation for mutual funds and closed-end funds, now a multi-trillion dollar investment industry. [1] The 1940 Act also impacts the operations of hedge funds, private equity funds and even holding companies.
In October 2009, the USGS updated the Orinoco tar sands (Venezuela) recoverable "mean value" to 513 billion barrels (8.16 × 10 10 m 3), with a 90% chance of being within the range of 380-652 billion barrels (103.7 × 10 ^ 9 m 3), making this area "one of the world's largest recoverable oil accumulations". [33]
Return on investment (ROI) or return on costs (ROC) is the ratio between net income (over a period) and investment (costs resulting from an investment of some resources at a point in time). A high ROI means the investment's gains compare favorably to its cost.