Analysis of Activity: Analysis of Profit and Loss Account: IFRS vs. US GAAP
介绍了根据美国GAAP和IFRS编制损益表的方法，并计算相关指标和比率，帮助分析公司短期增长和盈利能力。
The analysis of the company's activity is based on the short term, and it allows to assess the growth of the company and to measure its profitability, that is, its ability to generate profits. The intermediate management balance is a necessary step between the economic flows of the profit and loss account and purely financial flows. This chapter presents the income statement according to US generally accepted accounting principles (GAAP) and the different indicators or ratios to be calculated using the financial statement. The Banque de France, like international financial reporting standards (IFRS), includes the exceptional or excluded items in the current activity, to determine a Gross Global Surplus. The FCA presents two ways of calculating the self-financing capacity: through the gross operating surplus by the potential cash flows or through the result by the elements without influence in the year on the treasury.