Firms must comply with a set of guidelines and recommendations often called generally accepted accounting principles (GAAP) if they get ready these statements. $begingroup$ Assuming you are Operating for any bank, you'll find 3 diverse P&Ls according to the perform/ use: "hitparade.ch - Discographie PNL". Hung Medien. Retrieved 26 September https://www.youtube.com/watch?v=qMmsQ4kKgY4