Profit & Loss Account Cheat Sheet

Profit and Loss Account (P&L) basics and elements given into one page.  Learn crucial principles and consideration of P&L in one place.

Content:

• 4 usual type of P&L
• Relation between P&L and other financial statements
• Definition of revenues by IFRS
• Definition of expenses by IFRS
• 5 recognition criteria for revenues by IFRS
• 6 revenue types
• 5 types of revenue breakdowns
• 6 expense breakdowns
• 9 revenue forecast tips
• 12 Costs forecast tips
• 7 profitability ratios (KPIs)
• 8 ratios of P&L structure
• 5 examples of non-operating expenses
• EBITDA calculation
• Vertical P&L analysis
• Horizontal P&L analysis

Formats available: PDF

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