Income statements that shows additional relationships rather than a single comparison of all revenues minus all expenses are referred to as multi-step income statements.
What is an income statement?
An income statement can be defined as a financial document which is typically used by an entrepreneur or business firm to record the amount of money (revenues) that are entering into a business.
In financial accounting, a multi-step income statement refers to an income statement that generally shows additional relationships with respect to a business' revenue, rather than a single comparison of all revenues minus all expenses.
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