above the line
- *income statement that directly affects *net income. The "line" is the point in the income statement that separates items that determine net income from items that determine *funding and the *distribution of net income. Traditionally, *Generally Accepted Accounting Principles (GAAP) around the world have distinguished between *exceptional items, treated above the line, and *extraordinary items, treated *below the line. In recent years, however, GAAP has tended to move toward encouraging both these categories of unusual expenses to appear above the line, and thereby to directly affect *earnings per share.
Auditor's dictionary. 2014.
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above the line — aˌbove the ˈline , above the line adjective 1. ACCOUNTING relating to a figure included in a statement of a company s profits and losses before tax has been paid, not after tax: • The acquisitions will be treated as above the line exceptional… … Financial and business terms
above-the-line — UK US adjective ► MARKETING relating to advertising on television, in newspapers, on the internet, etc. rather than to other ways of telling people about a company or product: »There has been a shift in advertising away from traditional above the … Financial and business terms
Above the line — may refer to: *Above the line (filmmaking), an accounting term used in film production to denote expenditures that occur prior to filming *Above the line (advertising), an advertising strategy to promote brands through conventional forms of mass… … Wikipedia
above-the-line — above the lineˈ adjective 1. Of or relating to the Government s expenditure and revenue allowed for in its original estimates and provided for by taxation 2. Of or relating to the expenditure and revenue detailed in a company s profit and loss… … Useful english dictionary
above the line — Sales promotions such as mailshots, on pack and in store promotions, product placement, sponsorship and so on. On client invoices advertising agencies historically charged for advertising in the media above the line and for the agency s creative… … Law dictionary
ABOVE-THE-LINE — Выше линии расходы на рекламу в средствах массовой информации, в связи с которыми рекламному агентству выплачиваются комиссионные Словарь бизнес терминов. Академик.ру. 2001 … Словарь бизнес-терминов
Above the line — Mit dem Attribut above the line (englisch „über der Linie“, Abkürzung „ATL“) versieht man im Marketing die so genannte „klassische“ oder „traditionelle“ Werbung, also die überwiegend direkt erkennbare Werbung in Printmedien (Zeitungen,… … Deutsch Wikipedia
above-the-line — Denoting those entries printed above the horizontal line on a company s profit and loss account that establish the profit (or loss). Compare below the line. Prior to the introduction of Financial Reporting Standard (FRS) 3, Reporting Financial… … Accounting dictionary
above-the-line — 1) Denoting those entries printed above the horizontal line on a company s profit and loss account that separates the entries that establish the profit (or loss) from the entries showing how the profit is distributed. Prior to the introduction of … Big dictionary of business and management
above the line — adverb (or adjective) or above line əˈbəvˌlīn 1. : in that part of the score sheet in bridge that is reserved for the scoring of honors, penalties, and premiums used of any score that does not count toward game; compare contract bridge 2. :… … Useful english dictionary