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Definition of By-nature income statement format - Finance dictionary
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Definitions of terms begining
with the same letter as "By-nature income statement format"
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By-nature income statement format (See Chapters 3 and 5 of the Vernimmen)
This format is produced according to the nature of Revenues and Charges (how they are booked). The by-nature Income statement format shows material consumption, staff costs, external costs depreciations. Also known as the by-category Income statement format.
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