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Income Statement

Difficulty: Beginner

The income statement presents information on the financial results of a company's business activities over a period of time. The income statement communicates how much revenue the company generated during a period and what cost it incurred in connection with generating that revenue.

Accenture PLC, Consolidated Income Statement

USD $ in thousands

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Source: Accenture PLC, Annual Reports
Item Description The company
Revenues before reimbursements (Net revenues) Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains. Accenture PLC's revenues before reimbursements (Net revenues) increased from 2015 to 2016 and from 2016 to 2017.
Operating income The net result for the period of deducting operating expenses from operating revenues. Accenture PLC's operating income increased from 2015 to 2016 but then slightly declined from 2016 to 2017.
Income before income taxes Sum of operating profit and nonoperating income (expense) before income (loss) from equity method investments, income taxes, extraordinary items, cumulative effects of changes in accounting principles, and noncontrolling interest. Accenture PLC's income before income taxes increased from 2015 to 2016 but then slightly declined from 2016 to 2017 not reaching 2015 level.
Net income The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. Accenture PLC's net income increased from 2015 to 2016 but then slightly declined from 2016 to 2017 not reaching 2015 level.
Net income attributable to Accenture plc The portion of consolidated profit or loss for the period, net of income taxes, which is attributable to the parent. If the entity does not present consolidated financial statements, the amount of profit or loss for the period, net of income taxes. Accenture PLC's net income attributable to Accenture plc increased from 2015 to 2016 but then slightly declined from 2016 to 2017 not reaching 2015 level.