Tackle (football move) boots. Referees are encouraged to at the very least caution (yellow card) players who commit such challenges. Additionally, an illegal tackle which is also a professional foul is considered misconduct. The most spectacular form of tackle in association football is the slide tackle, wherein a tackler slides, leg extended, along the ground, aiming to hit the ball away. This form of tackle carries a high risk of committing a foul. "Diving" is association football involves tackled players exaggerating the physicality of tackles, so as to gain favourable decisions from the referee. In Australian rules football, the move commonly described as
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