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  • Monday, April 28, 2025
  • The Financial Encyclopedia
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BTL Items

Ii stands for below-the-line items; items of financial statements that have a financial impact, though not directly related to the...

    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...

                  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...