The article focuses on views of economic schools and overviews stances of scholars on income. It also formulates theoretical and methodological approaches (economic, accounting, fiscal, legal) to forming and measuring corporate income. The research allows defining income as a basic and input criterion of economic benefit, which has been generated as a result of corporate performance and measured in monetary terms or in kind and designated for further spending and net profit formation. The article provides our own interpretation of income measurement as part of accounting and analytical framework of corporate operations and functions of income in the process of implementing the input income indicator of corporate operations.
Keywords: income, economic benefit, business entity, accounting and analytical framework
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