Comprehensive & Special Items
Income-reporting terms for OCI, discontinued operations, realized and unrealized profit, and income smoothing.
Income-statement terms for revenue, expenses, profit measures, margins, earnings, and unusual items.
Income, Profit, and Margin Reporting is the financial-statement landing page for income-statement revenue, expenses, profit measures, margins, earnings, special items, and EPS. It keeps related terms in one branch so readers can move from a broad statement question to the article that owns the evidence.
Use this page when a revenue, expense, profit, margin, or earnings measure changes performance interpretation. Use the parent Financial Statements page when you need the broader reporting map. For an individual decision, confirm the statement line, disclosure note, reporting period, measurement basis, and calculation before relying on the term.
Use the table below to choose the branch that matches the statement, filing, account, ratio, or disclosure being reviewed.
| Branch | Use it for |
|---|---|
| Comprehensive Income, Special Items, and Profit Recognition | Income-reporting terms for OCI, discontinued operations, realized and unrealized profit, and income smoothing. |
| Distributable and Retained Earnings | Financial-statement terms for distributable profit, retained earnings logic, and profit allocation. |
| Gross Profit, Revenue, and Margin | Income-statement terms for gross revenue, gross profit, gross loss, and gross margin analysis. |
| Net Income, Earnings, and EPS | Income-statement terms for net income, earnings before tax, cash earnings, quarterly earnings, and per-share earnings measures. |
| Operating Profit and Nonoperating Items | Income-statement terms for operating income, operating profit, nonoperating income, nonoperating expense, and unusual charges. |
| Revenue, Expense, and Income Line Items | Financial-statement terms for revenue, expense, tax, and other income-statement line items. |
A company can report higher net income because of a nonoperating gain even when operating income is flat.
Income and Profit content is educational and does not provide personalized investment, tax, legal, accounting, audit, valuation, or securities advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
Income-reporting terms for OCI, discontinued operations, realized and unrealized profit, and income smoothing.
Financial-statement terms for distributable profit, retained earnings logic, and profit allocation.
Income-statement terms for gross revenue, gross profit, gross loss, and gross margin analysis.
Income-statement terms for net income, earnings before tax, cash earnings, quarterly earnings, and per-share earnings measures.
Income-statement terms for operating income, operating profit, nonoperating income, nonoperating expense, and unusual charges.
Financial-statement terms for revenue, expense, tax, and other income-statement line items.