Corporations ought to adjust to a set of guidelines and suggestions often called usually accepted accounting ideas (GAAP) whenever they put together these statements. $begingroup$ For a possibility with selling price $C$, the P$&$L, with regard to improvements from the fundamental asset rate $S$ and volatility $sigma$, is presented by https://martinipsvx.ampedpages.com/little-known-facts-about-pnl-61039100