earnings report

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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The foundation of the typical earnings statement is based on an outdated manufacturing model where the principal business activity was selling a purchased or manufactured product.
Turner maintained that many earnings statements need to be cleaned up and reconciled to GAAP, and that too many corporate releases highlight "earnings before the bad stuff.
Prices in some product lines fell by as much as 40 percent, and because the company was producing less, fixed costs that might have been capitalized as inventory had to go right into the earnings statement.
Currently, under Opinion 25 and a related FASB interpretation, employers recognize compensation cost by reflecting changes in the intrinsic value of the option over the service period in their earnings statements, and they recognize a corresponding liability.