. . topic
map of accounting and auditing . .
concept > accounting concept > accounting subject > financial statement element > income statement element
/ concept name
. XBRL-us-gaap-ci-Name .
An element of income statement such as revenue and
expenses. In this topic map, income statement item or
profit and loss account element.
following members (types)
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
|is the subject of / subject to
. rules of disclosure . rules of
|is contained in
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
This page was first published in
April 2002; last updated in June 2015.