https://wiki.treasurers.org/w/index.php?action=history&feed=atom&title=Realised_profits 2026-07-16T21:38:25Z Revision history for this page on the wiki MediaWiki 1.40.0 https://wiki.treasurers.org/w/index.php?title=Realised_profits&diff=59025&oldid=prev 2025-12-06T14:44:10Z

<p>Layout.</p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="en-GB"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">← Older revision</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">Revision as of 14:44, 6 December 2025</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l3">Line 3:</td> <td colspan="2" class="diff-lineno">Line 3:</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>Any profit whose realisation in the form of cash, or other assets readily convertible into cash, is sufficiently certain to allow its recognition as an item of profit in financial statements.</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>Any profit whose realisation in the form of cash, or other assets readily convertible into cash, is sufficiently certain to allow its recognition as an item of profit in financial statements.</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>Only realised profits may be distributed<del style="font-weight: bold; text-decoration: none;">, </del>for example in the form of dividends.</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>Only realised profits may be distributed <ins style="font-weight: bold; text-decoration: none;">- </ins>for example in the form of dividends.</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <!-- diff cache key acta01_wikiprod:diff::1.12:old-59024:rev-59025 --> </table>

Doug https://wiki.treasurers.org/w/index.php?title=Realised_profits&diff=59024&oldid=prev 2025-12-06T14:43:06Z

<p>Create page - sources - Linked pages.</p> <p><b>New page</b></p><div>''Company law and financial reporting.''<br /> <br /> Any profit whose realisation in the form of cash, or other assets readily convertible into cash, is sufficiently certain to allow its recognition as an item of profit in financial statements.<br /> <br /> Only realised profits may be distributed, for example in the form of dividends.<br /> <br /> <br /> == See also ==<br /> * [[Distributable reserves]]<br /> * [[Financial reporting]]<br /> * [[Group]]<br /> * [[Internal trading]]<br /> * [[Other comprehensive income]]<br /> * [[Profit]]<br /> * [[Realisation]]<br /> * [[Recognition]]<br /> * [[Reduction of Capital]]<br /> * [[Undistributable reserves]]<br /> * [[Unrealised loss]]<br /> * [[Unrealised profit]]<br /> <br /> [[Category:Accounting,_tax_and_regulation]]<br /> [[Category:The_business_context]]</div>

Doug