meaning that they include the income and expenses of subsidiary companies under the control of the parent (reporting) company.
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Open it 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.
Original toplevel document
3.1.2.1. Income Statement o the bottom of the income statement. Net income may also be referred to as “net earnings,” “net profit,” and “profit or loss.” In the event that expenses exceed revenues and other income, the result is referred to as “net loss.”
<span>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. 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 + Ot
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