All-inclusive profit

Edwin Whiting

Chapter 11 in A Guide to Business Performance Measurements, 1986, pp 138-150 from Palgrave Macmillan

Abstract: Abstract In published accounts there is generally a further deduction (or addition) for extraordinary items following the profit after tax. The final figure shown for profit after extraordinary items is named in the Companies Act 1981 (sch. 1, Part I) profit (or loss) for the financial year, and in the accounting standard as profit after extraordinary items. In annual accounts other names are used such as attributable profit (meaning profit attributable to the shareholders). None of these names usefully describe the concept, the worst being the Companies Act name.

Keywords: Cash Flow; Business Performance; Operating Profit; Ordinary Activity; Loss Account (search for similar items in EconPapers)
Date: 1986
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DOI: 10.1007/978-1-349-07472-3_11

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