Keyword: «operating 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