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COP

It stands for current operating profit; the operating profit that constitutes the excess of the current value of an entity's...

Current Operating Profit

The operating profit that constitutes the excess of the current value of an entity's output (products and services provided) sold...

PnL Account

An abbreviation for profit and loss account; one of the primary financial statements of an entity that presents its revenues...

P/L Account

An abbreviation for profit and loss account; one of the primary financial statements of an entity that presents its revenues...

Profit and Loss Account

One of the primary financial statements of an entity that presents its revenues and expenses during the reporting period. It...

Hybrid Accounting Method

An accounting method that uses a combination of accounting methods for recognition and measurement of income items. Principally, the hybrid...

NI

It stands for net income; the amount that results from distracting specific items from an entity's income, depending on its...

Net Income

The amount that results from distracting specific items from an entity's income, depending on its form and business line. For...

Bid Price

The amount that an entity or broadly a market participant is willing to pay as a consideration for purchasing an...

Relief Value

A sort of deprival value for a liability (only used for the measurement of specific types of liabilities). It is...