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Common-Size Income Statement
Difficulty: Beginner
Accenture PLC, Common-Size Consolidated Income Statement
Based on: 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24), 10-K (filing date: 2013-10-29).
| Item | Description | The company |
|---|---|---|
| Operating income | The net result for the period of deducting operating expenses from operating revenues. | Accenture PLC’s operating income as a percentage of revenues declined from 2016 to 2017 but then increased from 2017 to 2018 exceeding 2016 level. |
| Income before income taxes | Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest. | Accenture PLC’s income before income taxes as a percentage of revenues declined from 2016 to 2017 but then slightly increased from 2017 to 2018. |
| Net income attributable to Accenture plc | The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. | Accenture PLC’s net income attributable to Accenture plc as a percentage of revenues declined from 2016 to 2017 but then slightly increased from 2017 to 2018. |
