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Partially encouraged by rkilling's suggestion that at the end of the day it doesn't matter a great deal what we call it - and that wikipedia article is very nice, thanks - I have decided to go for this one, as it simply reads better. 4 KudoZ points were awarded for this answer
I think it is just a different way of exprsesing the same thing - it is preceded with: afin de privilegier une approche economique permettent au lecteur des comptes d'avoir une meilleure comprehension des revenus de la societe... The problem is just finding two contrating names in English. (and profit vs result comment noted)
as it says 'en lieu et place de' & the first is a key figure that you can hardly knock out of your sheet, could it simply be a new name for the same thing? however, you can't use the word 'profit' unless you know it's positive, could be a negative result.
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(venture) operating income
Explanation: Une proposition
gabuss Local time: 17:30 Specializes in field Native speaker of: French PRO pts in category: 43
Partially encouraged by rkilling's suggestion that at the end of the day it doesn't matter a great deal what we call it - and that wikipedia article is very nice, thanks - I have decided to go for this one, as it simply reads better.
Explanation: half-serious. The 'Rex' of continental accounting was never quite *identical* to the UK/US notion of 'operating profit/loss'--just close. The IASB has now abandoned the term 'operating activities' altogether, but companies may elect to show a line in the income statement purporting to be the result thereof. Bottom line: your client, and you, are free to call it whatever you want . . . under IFRS. It's 'non-GAAP'.