Keyword: «gross profit»

Income Statement Comparative Analysis, Formed in Accordance with RAS and IFRS

ART 56068

Author:

Ekaterina Golichenkova

The article deals with the formation of the report on financial results in accordance with the Russian law and with IFRS. A comparison of the report articles is presented, the differences and similarities of the report, which is formed in accordance with domestic and international standards are examined.

Keywords: ifrs, profit, analysis, expenses, financial results, revenues, income statement, gross profit, operating profit, profit before tax, net profit

Profitability as a tool for managing its financial results

Authors:

Natalya Chymakova,

Andrei Egyrnov,

Anton Permyakov

This article examines the economic essence of the concept of profitability as the main relative indicator characterizing the effectiveness of the organization as a whole, the degree of profitability of all areas of its activities without exception, as well as being a tool for managing the financial results of the enterprise.

Keywords: profitability, revenue, financial results, gross profit, net profit