Loss

Decreases in equity (or net assets) from all transactions, events and circumstances affecting the business during an accounting period, but not including any decreases in equity resulting from owner withdrawals. (II-6, 10, 13, 18, 20, 23-24, 34-39, 40; III-11-14, 16, 22)

Authorization Path: 2.2.5.2.43.1