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appears on the income statement vs appears in the income statement

Both 'appears on the income statement' and 'appears in the income statement' are correct and commonly used. The choice between 'on' and 'in' depends on the context and personal preference.

Last updated: March 27, 2024 • 466 views

appears on the income statement

This phrase is correct and commonly used in financial contexts.

This phrase is used when referring to specific items or accounts that are listed or presented on the income statement.

Examples:

  • The revenue appears on the income statement.
  • Expenses appear on the income statement.
  • Net income appears on the income statement.
  • In such cases, there is a contractual relationship between HSY and the contractors, and the amounts paid by the shipowner for the work of the contractor appears in HSY income statement as a revenue (i.e. they are included in the sales/turnover of HSY).
  • If basic and diluted earnings per share are equal, dual presentation can be accomplished in one line on the income statement.
  • Specific credit risk adjustments and recoveries recorded directly to the income statement shall be disclosed separately.
  • So i've been looking over the income statements...
  • The gain or loss arising from such translation is recorded in the income statement.
  • Therefore, all derivatives are measured at fair value through the income statement.
  • Value adjustments and recoveries recorded directly to the income statement shall be disclosed separately.
  • The resulting deferred tax is recognised in the income statement.
  • The fee shall be presented in the income statement based on its economic substance and nature.
  • Value adjustments and recoveries recorded directly to the income statement shall be disclosed separately.
  • Any increase in the liability relating to financial guarantees is taken to the income statement under item Credit loss expense.
  • The Investment Facility reviews its problem loans and receivables at each reporting date to assess whether an allowance for impairment should be recorded in the income statement.
  • Any increase in the liability relating to financial guarantees is taken to the income statement under item Impairment charge for credit loss.
  • The Facility reviews its problem loans and receivables at each reporting date to assess whether an allowance for impairment should be recorded in the income statement.
  • If an available-for-sale investment is determined to be impaired, the cumulative unrealised gain or loss previously recognised in equity is included in the income statement.
  • Any increase or decrease in the liability relating to financial guarantees is taken to the income statement under fee and commission income.
  • The transfer from revaluation surplus to retained earnings is not made through the income statement.
  • Dividends classified as an expense may be presented in the income statement either with interest on other liabilities or as a separate item.
  • In the income statement, the expense relating to a defined benefit plan may be presented net of the amount recognised for a reimbursement.
  • The expected return on plan assets is one component of the expense recognised in the income statement.

Alternatives:

  • is shown on the income statement
  • is listed on the income statement
  • is included on the income statement
  • is reported on the income statement
  • is reflected on the income statement

appears in the income statement

This phrase is correct and commonly used in financial contexts.

This phrase is also used when referring to specific items or accounts that are part of the content of the income statement.

Examples:

  • The revenue appears in the income statement.
  • Expenses appear in the income statement.
  • Net income appears in the income statement.
  • In such cases, there is a contractual relationship between HSY and the contractors, and the amounts paid by the shipowner for the work of the contractor appears in HSY income statement as a revenue (i.e. they are included in the sales/turnover of HSY).
  • The gain or loss arising from such translation is recorded in the income statement.
  • The resulting deferred tax is recognised in the income statement.
  • The fee shall be presented in the income statement based on its economic substance and nature.
  • The Investment Facility reviews its problem loans and receivables at each reporting date to assess whether an allowance for impairment should be recorded in the income statement.
  • The Facility reviews its problem loans and receivables at each reporting date to assess whether an allowance for impairment should be recorded in the income statement.
  • If an available-for-sale investment is determined to be impaired, the cumulative unrealised gain or loss previously recognised in equity is included in the income statement.
  • Dividends classified as an expense may be presented in the income statement either with interest on other liabilities or as a separate item.
  • In the income statement, the expense relating to a defined benefit plan may be presented net of the amount recognised for a reimbursement.
  • The expected return on plan assets is one component of the expense recognised in the income statement.
  • In the income statement, the expense relating to a provision may be presented net of the amount recognised for a reimbursement.
  • It is part of other expenses in the income statement according to the function of expenses.
  • They may be included in other expenses in the income statement according to the function of expenses.
  • Indeed, such costs were recorded as a cost in the income statement of the two exporting companies and could directly be linked to the like product.
  • If a component of the income statement is used that is not reported as a line item in the income statement, a reconciliation shall be provided between the component used and a line item that is reported in the income statement.
  • The premium received is recognized in the income statement under item Net fee and commission income on a straight line basis over the life of the guarantee.
  • If an available-for-sale investment is determined to be impaired, the cumulative unrealized gain or loss previously recognized in equity is included in the income statement.
  • The premium received is recognized in the income statement under item Net fee and commission income using the effective interest rate method over the life of the guarantee.
  • Interest income on treasury is recognised in the income statement of the Facility on an accrual basis.
  • Contract costs are usually recognised as an expense in the income statement in the accounting periods in which the work to which they relate is performed.

Alternatives:

  • is included in the income statement
  • is found in the income statement
  • is contained in the income statement
  • is detailed in the income statement
  • is present in the income statement

Related Comparisons

on the income statement vs in the income statement appear in the income statement vs appear on the income statement reported on the income statement vs reported in the income statement

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