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Depreciation

The gradual diminution, loss or decrease in the utility value of an asset as resulting from wear and tear. Depreciation...

Mixed Ratio

A financial ratio that is constructed using inputs (numbers) from more than a financial statement, particularly income statement and balance...

Matching Principle

An accounting concept that associates revenue generated in a specific period with all the costs/ expenses incurred or necessary to...

ATL Costs

In the income statement (profit nd loss/ PnL) it describes all expenditure (expenses) incurred by a firm before taxes and...

Above The Line Costs

In the income statement (profit nd loss/ PnL) it describes all expenditure (expenses) incurred by a firm before taxes and...

Below The Line Items

Items of financial statements that have a financial impact, though not directly related to the core business/ operations of a...

BTL Disclosures

Disclosures that relate to financial information not appearing in the core accounts of a business (balance sheet, income statement, and...

Below The Line

In the income statement (profit and loss/ PnL) it describes income and expenditure (expenses) after taxes and other non-operating items,...

BTL

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

Below The Line Disclosures

Disclosures that relate to financial information not appearing in the core accounts of a business (balance sheet, income statement, and...