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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