摘要：The economic notion of such indices as EBIT, EBITDA, OIBDA, which are new to the Ukrainian analysts, is considered. Thus the difference between depreciation and amortization is specified. The main distinctions between different approaches to compile Statement of Income and Loss according to IFRS and National Accounting Standards are investigated. The unified methods of above-mentioned indices calculation on the bases of the Statement of Income and Loss data compiled according to National Accounting Standards are offered
