Skip to content
Glossary
Start learning
1678 terms

Glossary

Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.

Showing 1 term

Pre-Ind AS 116 EBITDA

Accounting

EBITDA with rent deducted as an operating cost, as before lease accounting changed in 2019.

In plain terms

Ind AS 116 moved rent below EBITDA, inflating it. This version makes retailers’ margins comparable across years.

Read the full lesson →
Indian stock market glossary · Market Vidyalaya