מתי להשתמש
כשמישהו אומר: "P&L", "Income Statement", "OCI", "Discontinued operations", "Extraordinary items", "Multi-step", "Comprehensive income".
הוראות עבודה
Multi-Step Structure:
Net Revenue
− COGS
= Gross Profit
− OpEx (R&D, S&M, G&A)
= Operating Income (EBIT)
+/− Other Income/Expense
= Pre-Tax Income
− Income Tax
= Net Income
+/− OCI
= Comprehensive Income
OCI Items (ASC 220-10-45-10A):
- CTA (Foreign Currency Translation)
- Unrealized G/L on AFS Securities
- Pension Adjustments
- Cash Flow Hedge G/L
Extraordinary Items:
⚠️ ASU 2015-01: ביוטל מ-2016!
אין יותר Extraordinary Items ב-US GAAP
Discontinued Ops (ASC 205-20):
Strategic Shift + HFS/Sold → נפרד מ-"Continuing Operations"
כללי עבודה
- Reference First — ASC 225-10-45-1
- Extraordinary Items: לא קיים!
- Disclaimer בסיום