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  • The Financial Encyclopedia
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ATL

It stands for above the line; in the income statement (profit and loss/ PnL) it describes income and expenditure (expenses)...

    Aging of Accounts

    An accounting technique whereby accounts are classified according to their aging- i.e., due dates or billing dates, in order to...

      Above The Line

      In the income statement (profit and loss/ PnL) it describes income and expenditure (expenses) before taxes; it is said that...

        Accounting Hedge

        A type of hedge that is created for an accounting purpose, rather than for pure risk management purposes. It aims...