An income statement or profit and loss account[1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations)[2] is one of the financial statements of a company and shows the company's revenues and expenses during a particular period.[1]
An income statement represents a period of time (as does the cash flow statement). This contrasts with the Balance Sheet, which represents a single moment in time.
https://en.m.wikipedia.org/wiki/Income_statement
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