earnings report

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Related to Income Statements: Financial statements

Earnings Report

An annual report and other quarterly reports a publicly-traded company publishes giving information over a given period of time. The report contains information on the company's financial state, most notably statements on revenue, expenses, and earnings (which is the difference between the two). It is, in general, less detailed than a stockholder's report, but contains much of the same information. See also: Balance sheet.

earnings report

References in periodicals archive ?
The next step in creating a Contribution Margin Income Statement is subtracting the variable costs.
Embrace the concept that there needs to be an understanding of the composition of the income statement in a detailed way, creating highly analytic assessments of the unique contribution (or lack thereof) for each account within each product.
The lack of rate regulation and its influence on disclosures for industrial companies would result in industrial companies reporting income statements less frequently than railroads and utilities since railroads and utilities faced the rate regulation pressures to prepare and disclose income statements.
Because of these differences, some companies currently perform a "bottom line" consolidation of taxable income because the income statement lines are not consistent between forms.
When a change in principle is made, the cumulative effect is disclosed on the income statement for most changes, although it is a paper entry with no impact on cash flows or current operating activities.
Copies of an available monthly and annual income statements issued during the look-back period should be retained, as well as any other evidence to document when and to whom statements were issued, etc.
Subtracting them gives you the by-product of the income statement, net income/profit.
In order to examine the income statement for accuracy, you should start with a general review of the statement using the following analytical tools:
The webinar is led by an expert at helping business development executives understand the ramifications of specific parts of income statements, and focuses on:
Describe how the proposed changes would affect the manner in which reporting entities present their income statements.
TEI recommends that, at the taxpayer's option, the request for an income statement (on Schedule C), balance sheet (on Schedule F), and Current Earnings & Profits reconciliation (on Schedule H) may be satisfied by providing tabular schedules that set forth the required line items for all disregarded entity members of a CFC or CFP.