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income statement

   Also found in: Dictionary/thesaurus, Financial, Acronyms, Wikipedia, Hutchinson 0.05 sec.

income statement

In accounting, the activity-oriented financial statement issued by businesses. Covering a specified time, such as three months or one year, the income statement is a summary of revenues and expenses. It also lists gains and losses from other transactions, such as the sale of assets or the repayment of debt. Standard accounting rules govern the procedures for recording each item.


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Income Statement LTM * 2005 ** Revenue (billions) $3.
276,717 Derivatives (notional value, billions) (6) 43,608 48,276 Income statement Net income (7) 73,168 66,510 Net interest income 197,695 224,470 Provisions for loan losses 27,604 40,661 Non-interest income 200,872 218,984 Non-interest expense 258.
It goes on to examine the impact of IFRS in terms of balance sheet completeness, presentation and valuation, then discusses its impact on the income statement and segment disclosure.
 
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