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above-the-line
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above-the-line Denoting entries above the horizontal line on a company's
profit and loss account that separates the entries that establish the profit (or loss) from the entries showing how the profit is distributed. Prior to the introduction of
Financial Reporting Standard 3, `Reporting Financial Performance', in October 1992, it was understood that any exceptional items th...
Related newspaper, magazine, and journal articles from HighBeam Research
 "AAP General News (Australia)")
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$ -
AAP General News (Australia)
; 00-00-0000 $ - LOSS OF CONTROL OF ENTITIES HAVING MATERIAL EFFECT 14.1 Name of entity (or group of entities) N/A 14.2 Consolidated profit (loss) from ordinary activities and extraordinary items after tax of the entity (or group of entities) for the current period to the date of loss of control $ -
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the whole of the previous corresponding
AAP General News (Australia)
; 00-00-0000 the whole of the previous corresponding LOSS OF CONTROL OF ENTITIES HAVING MATERIAL EFFECT 14.1 Name of entity (or group of entities) N/A 14.2 Consolidated profit (loss) from ordinary activities and extraordinary items after tax of the entity (or group of entities) for the current period
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Extraordinary Items: Time to Eliminate the Classification
The CPA Journal
; ... Treatment for Terrorist Attack Costs," FASB news release, October 1, 2001; www.fasb.org ... October 1, 2001; money.cnn.com/2001/10/01/news/fasb). The EITF also thought that it was ... Katrina Report Blames Levees," CBS/AP, CBS News, June 1, 2006; www.cbsnews.com/stories ...
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ance with
AAP General News (Australia)
; 00-00-0000 ance with the details of discontinuing operations they have disclosed in their accounts in accordance with AASB 1042: Discontinuing Operations (see note 17) Current Previous period corresponding period AUD000 AUD000 12.1 Discontinuing Operations N/A CONTROL GAINED OVER ENTITIES HAVING
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Odfjell ASA posts Q3 operating result of USD19m before extraordinary items.(Brief Article)
Nordic Business Report
; NORDIC BUSINESS REPORT-4 November 2003-Odfjell ASA posts Q3 operating result of USD19m before extraordinary items(C)1994-2003 M2 COMMUNICATIONS LTD httpwww.m2.com Norwegian tanker shipping company Odfjell ASA issued its third quarter report on Tuesday (4 November), posting an operating result of
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Kroger net ahead; 35% sales up 7%. (Kroger Co.)
Chain Drug Review
; CINCINNATI - Kroger Co. continued to ring up strong results, posting a 37.9% jump in earnings before extraordinary items during the quarter ended June 14. The nation's largest supermarket and combination store operator reported earnings of $108.1 million before extraordinary items for 1997's second
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The Arizona Republic AZ Inc. Column.(Knight Ridder/Tribune Business News)
Knight Ridder/Tribune Business News
; Feb. 4--CASINO OPERATOR POSTS STRONG PROFIT: Aztar Corp., the Phoenix-based casino operator, reported 1999 profits of $22.1 million, or 46 cents per share, before the effects of extraordinary items of $15.7 million related to the early retirement of debt. That was an increase from $11.5 million, or
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TAAS in black for first time since '91
Jerusalem Post
; News Agencies Jerusalem Post 04-07-1997 TAAS Israel Industries reached profitability last year for the first time since 1991, when the ...
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An Extraordinary Decision Leads to Extraordinary Changes
The CPA Journal
; The future of extraordinary items is in question. The International Accounting Standards Board (IASB) is considering removing any disclosure of extraordinary items in financial statements, citing the difficulty of objectively separating the financial effects of one event from those of another.
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Extraordinary items pare Kroger earnings.
Chain Drug Review
; CINCINNATI -- While Kroger Co. ultimately fell into the red at the bottom line during 1993, it managed to post a major advance in earnings before extraordinary items. After-tax profits before extraordinary items surged 68.8% to $170.8 million over the 12 months ended on January 1, 1994, from $101.2
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