English to Danish Bus/Financial Accounting

Isn't "resultatopgørelse" a correct translation, despite the fact that it doesnt say "Profit & Loss account here? Doesnt it always refer to that?

It's from a text with an overview of financial operations, types of assets, etc.

Context: "Impairment = Amounts written-off to the Profit & Loss in respect of the permanent diminution in value of goodwill being carried with respect to an acquired business."

Any comments appreciated. Thanks