Scenic: Income Statement Line Items


  • Comprehensive income statement – level 4
  • Owners’ equity change map – complete
  • Primary elements: Income (revenue and gains) and expenses (ordinary expenses and losses)
  • Common line items:
    • Net revenues
    • Cost of goods sold
    • Selling, general, and administrative expenses (SG&A)
    • Other income and expenses
  • Assessing performance:
    • Common size income statements
  • Company disclosures:
    • Vodafone
    • América Móvil
    • AT&T
    • Common size income statement comparisons
  • Take-aways

Scenic Video: [38 min]

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Additional Materials:

Video slides [pdf]  

Transcript [pdf]    Transcript [doc]