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Statement of comprehensive incomecome, the result is referred to as “net loss.”
Income statements are reported on a consolidated basis, meaning that they include the income and expenses of subsidiary companies under the control of the parent (reporting) company. <span>The income statement is sometimes referred to as a statement of operations or profit and loss (P&L) statement . The basic equation underlying the income statement is Revenue + Other income – Expenses = Income – Expenses = Net income.
In general terms, when one company (the parent) co
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