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income from discontinued operations

См. также в других словарях:

  • Прибыль от прекращенных операций (INCOME FROM DISCONTINUED OPERATIONS)  — Прибыль (убыток) за вычетом налогов на прибыль по сегменту, деятельность которого была прекращена на текущий период (или находится в процессе прекращения). Сумма, отражаемая отдельной строкой отчета о прибылях и убытках (в т. ч. отдельно от… …   Словарь терминов по управленческому учету

  • Discontinued Operations — A segment of a company s business that has been sold, disposed of or abandoned. Discontinued operations can range from a certain product line to an entire line of business. When operations are discontinued, this is reported on the company s… …   Investment dictionary

  • Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Operating Income Before Depreciation And Amortization - OIBDA — A non GAAP measure of financial performance used by companies to show profitability in continuing business activities, excluding the effects of capitalization and tax structure. Sometimes OIBDA is also considered to not include items such as… …   Investment dictionary

  • Comprehensive Income — The change in a company s net assets from nonowner sources over a specified period of time. Comprehensive income is a statement of all income and expenses recognized during that period. The statement includes revenue, finance costs, tax expenses …   Investment dictionary

  • прибыль от прекращенных операций — Прибыль (убыток) за вычетом налогов на прибыль по сегменту, деятельность которого была прекращена на текущий период (или находится в процессе прекращения). Сумма, отражаемая отдельной строкой отчета о прибылях и убытках (в т. ч. отдельно от… …   Справочник технического переводчика

  • Walmart — For other uses, see Walmart (disambiguation). Wal Mart Stores, Inc. Walmart logo, used from June 30, 2008 present …   Wikipedia

  • Earnings per share — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Special Item — A large expense or source of income that a company does not expect to recur in future years. Special items are reported on the income statement and are separated out from other categories of income and expenses so investors can more accurately… …   Investment dictionary

  • UBS AG — Infobox Company company name = UBS AG company company type = Public (nyse|UBS; SWX: [http://www.swx.com/market/quote chart en.html?id=CH0024899483CHF1 UBSN] ; tyo|8657) foundation = 1998 merger of the Union Bank of Switzerland and the Swiss Bank… …   Wikipedia

  • education — /ej oo kay sheuhn/, n. 1. the act or process of imparting or acquiring general knowledge, developing the powers of reasoning and judgment, and generally of preparing oneself or others intellectually for mature life. 2. the act or process of… …   Universalium

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