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Revenue income

Revenue income is an informal term for recurring income arising in ordinary activities; the nature of the activity determines its classification. For a business whose ordinary activity is providing loans, interest may be revenue; for another entity, interest from an investment may instead be described as investment income. Examine the entity's activities and the applicable presentation requirements before selecting a label.

Worked example

Rent is revenue for a landlord whose ordinary business is letting property.

Common mistake

A gain on disposal of a non-current asset is not automatically revenue. Prefer the precise terms revenue, other income or gain.

Where it appears in your exams

QualificationExamRelationshipPeriod
ACCA FA Supporting September 2026–June 2027
ACCA K1 Supporting July 2027–August 2028
FIA FFA Supporting September 2026–June 2027

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