Earnings and FAS: Difference between pages

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1. ''Shareholder profits.''
1.  


In relation to a UK firm, its profits available for distribution to ordinary shareholders.   
''US Accounting''.   


Also known as Net Profit.
Financial Accounting Standard issued by the Financial Accounting Standards Board.  




2. ''Profits.''
2.  


In relation to firms more generally, their profits.
''UK Pensions''.


 
Financial Assistance Scheme.
3. ''Income.''
 
Any stream of income or profits, for example interest earnings.
 
 
4. ''Earned income.''
 
In relation to individuals, their earned income, for example salary. 
 
Distinguished from their investment income and their capital gains.  This distinction is important in relation to individual taxation, and in relation to pensions.




== See also ==
== See also ==
* [[Diluted earnings per share]]
* [[FASB]]
* [[Distribution]]
* [[Financial Accounting Standards Board]]
* [[Dividend payout ratio]]
* [[Financial Assistance Scheme]]
* [[Earnings cap]]
* [[FRS]]
* [[Earnings multiples]]
* [[IAS]]
* [[Earnings per share]]
* [[IFRS]]
* [[EBIT]]
* [[SSAP]]
* [[EBITDA]]
* [[Statement of financial accounting standard]]
* [[Interest]]
* [[Lower earnings limit]]
* [[Multiples valuation]]
* [[Net profit]]
* [[Owner earnings]]
* [[Profit after tax]]
* [[Price to earnings ratio]]
* [[Shareholders cash flow]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]

Revision as of 11:47, 11 May 2016

1.

US Accounting.

Financial Accounting Standard issued by the Financial Accounting Standards Board.


2.

UK Pensions.

Financial Assistance Scheme.


See also