income measurement

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

References in periodicals archive ?

Recent international developments in income measurement (reflecting Australian leadership and input) have seen the definition of income expanded to better capture those elements that are difficult to measure in household surveys and/or have grown in importance.

Closing the gap: the growing divide between poverty research and policy in Australia

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

Turkey and human development

After describing how basic business activities are reflected in financial statements, this textbook introduces the principles of financial accounting measurement, the classification of assets, the components of a company?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

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

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

This is because the conformity rule of IRC [section] 472(c) requires taxpayers who apply LIFO for tax purposes to also apply it for income measurement in financial reporting, and IFRS does not permit LIFO for book accounting.

The death of LIFO? changing inventory method requires managing the accounting-tax differences

The provision of GNP in 1942 moved national product measurement away from factor income measurement and brought more uniformity to the treatment of taxes.

U.S. national income and product statistics: born of the great depression and World War II

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