Professional foul Professional foul In various sports, a professional foul is a deliberate act of foul play intended to bring about an advantage for the perpetrator's team. Professional fouls are usually committed to prevent an opponent from scoring. In association football, a professional foul involves a defender fouling an attacking player in order to prevent them from scoring, or a handball offence that denied an obvious goal-scoring opportunity. The resulting free kick or penalty may offer the attacking team a lower chance of scoring than the original playing position, and the defending player therefore has an incentive to tactically foul the attacking
Gain (accounting) gain or the loss in question is reported in an income statement account. The gain (loss) is instead called “unrealized” when the market value of an investment is designated to be held for sale, and such investment value changes: in this case it is reported in the Other Comprehensive Income of the income statement. Gain (accounting) In financial accounting, a gain is the increase in net profit resulting from something other than the day to day earnings from recurrent operations, and are not associated with investments or withdrawals. Typical gains refer to nontypical and nonrecurring transactions, for instance, gain on