Blog para comentarios sobre educación continua para estudiantes y profesionales de la Contaduría Pública
http://grupodeinvestigacioncontable.wikispaces.com 2017 By Javier E. Miranda R., CPA, CGF, MADE, MTE.
A profit and loss statement (P&L) is a financial statement that summarizes the revenues, costs and expenses incurred during a specific period of time, usually a fiscal quarter or year. These records provide information about a company's ability – or lack thereof – to generate profit by increasing revenue, reducing costs, or both. The P&L statement is also referred to as "statement of profit and loss", "income statement," "statement of operations," "statement of financial results," and "income and expense statement."