. .  topic map of accounting and auditing  . .

concept > accounting concept > accounting subject > financial statement element > income statement element

class / concept name
income statement element
sub-class of

financial statement element  .  XBRL-us-gaap-ci-Name  . 

other names



An element of income statement such as revenue and expenses. In this topic map, income statement item or profit and loss account element.

consists of following members (types)

revenue  .  income  .  expense  .  Cost of Goods and Services Sold  .  Gross Profit  .  Operating Income (Loss)  .  net profit or loss for the period  .  Non-Operating Income(Expense)  .  Income(Loss) from Continuing Operations Before Income Taxes  .  Provision for Income Taxes  .  Income(Loss) from Continuing Operations  .  Income(Loss) from Discontinued Operations  .  Income Before Extraordinary Items and Cumulative Effect of Change in Accounting Principle  .  Extraordinary Items  .  Cumulative Effect of Change in Accounting Principle  .  Net Income  .  Preferred Stock Dividends and Other Adjustments  .  Net Income Applicable to Common Stockholders  .  Weighted Average Number of Shares Outstanding  .  Earnings Per Share  . 

is the subject of / subject to

standard  .  rules of disclosure  .  rules of presentation  . 

is contained in

income statement




topic map of accounting and auditing, an ontology

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.