The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee.

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The cost of borrowed funds accounted for as interest that was charged against earnings during the period.

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-Number 210

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-Chapter V

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514



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-Number 210

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-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256



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-Publisher FASB

-Name Emerging Issues Task Force (EITF)

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A7

-Appendix A



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Amount of Net Income (Loss) attributable to noncontrolling interest.

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The sum of the realized and unrealized net gain (loss) on trading securities during the period.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

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-Publisher FASB

-Name Accounting Standards Codification

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The net result for the period of deducting operating expenses from operating revenues.

No definition available.

Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 1

-Article 5