operating statement


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Related to operating statement: Profit and loss statement

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.

operating statement

References in periodicals archive ?
The third operating statement is the Budgetary Comparison Statement (or Schedule) (see Figure 5).
However, his illustrative operating statement used a pancake format rather than the columnar format.
This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule.
with an emphasis on governmental operating statements, from the late 1800s to the present by presenting issues and solutions over the years.
Cleveland criticized the lack of true operating statements for most municipalities stating that the published reports of cities contained "little else than exhibits on the flow of cash" [Cleveland, 1909, p.
Based on Cleveland's comments, one can surmise that the earliest operating statements for municipalities were prepared with a focus on cash flows or a cash measurement focus.
The operating statements reveal the importance the committee placed on budgetary reporting.
Both Hylton [1957] and Taussig [1963] believed governmental operating statements should measure the cost of services and be prepared using an economic resources measurement focus (and accrual basis).
Auditors probably will spend significantly more time reviewing operating statements from properties securing income property loans.

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