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  • Monday, April 28, 2025
  • The Financial Encyclopedia
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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...

            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...