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What is the income statement ?

  • Management Dictionary
  • Accounting and editing, Corporate and Market Finance
240 views

The income statement is an essential document in accounting, showing the evolution of a company’s income and expenses over a period, unlike the balance sheet which captures a situation at a precise moment. It is divided into three categories: operating (routine activities), financial (financing operations) and exceptional (specific events). The income statement influences economic performance and profitability, helping to guide decisions.

Keywords
  • Current result before tax, Economic performance, Exceptional, expenses, Financial, Income statement, Net result, Operation, Products, profitability

Author(s)

BOLLINGER Sophie
Maitre de conférences
Faculté des Sciences Economiques et de Gestion Strasbourg

Institution(s)

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  • Management Dictionary

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