Difference between revisions of "Profit"
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== Definition == | == Definition == | ||
'''Profit''' (or Loss). The total of income less expenses, excluding the components of other comprehensive income. | '''Profit''' (or Loss). The total of income less expenses, excluding the components of other comprehensive income. | ||
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== Usage == | == Usage == | ||
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* [[Statement of Comprehensive Income]] | * [[Statement of Comprehensive Income]] | ||
* [[Statement of Cash Flows]] | * [[Statement of Cash Flows]] | ||
| + | * [[Statement of Changes in Equity]] | ||
== Formula == | == Formula == | ||
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[[Category:Comprehensive Income Statement Items]] | [[Category:Comprehensive Income Statement Items]] | ||
[[Category:Cash Flow Statement Items]] | [[Category:Cash Flow Statement Items]] | ||
| + | [[Category:Changes In Equity Items]] | ||
[[Category:XBRL]] | [[Category:XBRL]] | ||
Revision as of 12:08, 21 May 2021
Definition
Profit (or Loss). The total of income less expenses, excluding the components of other comprehensive income.
Usage
- Income Statement
- Statement of Comprehensive Income
- Statement of Cash Flows
- Statement of Changes in Equity
Formula
Profit = Profit From Continuing Operations + Profit From Discontinued Operations
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Profit (loss)
- Common Initials: PnL
- Element Type and Attributes: Xduration, credit
- Hierarchy Level: 2
- IFRS References: [1]
References
- ↑ IFRS for SMEs35.13c[2015-12-01]Disclosure, IFRS for SMEs5.5f[2015-12-01]Disclosure, IFRS for SMEs6.3c(i)[2015-12-01]Disclosure, IFRS for SMEs7.7b[2015-12-01]Disclosure
