Beispiel einer GuV nach US-GAAP

Beispiel für ein Income Statement nach US-GAAP

  1. Net Sales (Operating Revenues)
  2. Cost of Sales (Cost of Goods Sold)
  3. Gross Profit (Gross Margin)
  4. Selling, General and Administrative Expenses
  5. Operating Income/Loss (Income/Loss from Operations)
  6. Interest Income
  7. Interest Expenses
  8. Other Income
  9. Other Expenses
  10. Income/Loss from Continuing Operations before Income Taxes
  11. Provision for Income Taxes (Income Taxes)
  12. Income/Loss from Continuing Operations
  13. Noncontinuing Items (all items net of tax)
    • Discontinued Operations (less applicable income taxes of $ ...)
    • Extraordinary items (less applicable income taxes of $ ...)
    • Cumulative effect of changes in accounting principles (less applicable income taxes of $ ...)
  14. Net Income/Loss (Net Earnings)
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