income measurement

the calculation of the PROFIT or LOSS of a firm. See PROFIT AND LOSS ACCOUNT, ACCOUNTING.

References in periodicals archive ?

It ranks 60th on the income measurement, and 62nd on the health indicator.

s capital structure, the economic consequences of income measurement, and the statement of cash flows.

Financial Accounting in an Economic Context, 9th Edition

He argued that income measurement was indeterminable, given that the revenues and expenses comprising income cannot be known with certainty.

Richard Brief's contributions to accounting thought: enlivening accounting history

The proposals also give different income measurement outcomes compared with existing standard business tax rules, and thus will give different outcomes for social assistance purposes; which could be a stumbling block from a Government perspective.

Small business taxation: is there a better way: the NZ Institute of Chartered Accountants released its second thought piece on a different way to tax small business last May. Craig Macalister explains its proposals

Chapters Two and Three provide an overview of the conventional economic deprivation approach to poverty, beginning by comparing and contrasting Australian and OECD approaches to income measurement and then extending the scope to include other economic measures of living standards.

Peter Saunders (2011): Down and Out: Poverty and Social Exclusion in Australia

Wahlen, 2006,"Risk-relevance of Fair Value Income Measurement for Commercial Banks," Accounting Review, 81, 337-376.

Relevance of fair value accounting for financial instruments: some French evidence

However, the median income measurement also can be useful when analyzing the changes of income over time within a state.

Alaska median income rises from to 2000 to 2008: Juneau remains highest, Bethel lowest

Income measurement and accounting cycle are discussed in Chapter 3.

Financial Accounting Information for Decisions

Previously, the FASB released proposed FSP EITF 99-20-a, Amendments to the Impairment and Interest Income Measurement Guidance of EITF Issue No.

FASB FSP issued to improve financial reporting for financial instruments

The principal purpose of this article is to elaborate on certain conceptual and practical foundations of both the rollover and iron curtain approaches, with special emphasis on the originating-and-reversing property of income measurement errors and quantifications under the rollover approach.

Applying SAB 108: practical and conceptual clarifications

The advantages of the investment method are reduced volatility of income measurement, more realistic asset valuation and ease of implementation.

A gap in insurance GAAP? New life insurance markets demand new accounting method

Our evidence contributes to research concerned with financial performance reporting, risk, and fair-value accounting by demonstrating that differences in income measurement affect fundamental judgments of specialist analysts.

Fair values, income measurement, and bank analysts' risk and valuation judgments