operating statements


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Related to operating statements: 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.

operating statements

Financial statements regarding the cash flow of a business.

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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.
However, he differed from earlier writers as to the proper measurement focus for governmental operating statements by favoring a current financial resources rather than an economic resources approach.
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).
They argued that readers, particularly citizens, desired to judge the efficiency of government and that operating statements that reported expenses would provide information about the cost of services that could be used to measure efficiency [Davidson et al.
Operating statements for proprietary funds were prepared using the accrual basis of accounting.
Three Operating Statements for Activities Reported in Governmental Funds: Statement 34 requires three types of operating statements for activities reported in governmental funds--using potentially three measurement focuses.
Historical development of the financial reporting model for state and local governments in the United States from late 1800s to 1999
Fitch continues to sharpen its scrutiny of the quality and accuracy of operating statement analysis, with a particular focus on large loans.
CMBS Servicer Operating Statement Collection and Reporting' is available at www.
Fitch: U.S. CMBS Servicers Staying Ahead of Increasingly Challenging Curve
11 will affect three major operating statement items for this municipal government: taxes and related penalties and interest, sales taxes and compensated absences.
How GASB 11 will affect municipal governments' financial reporting
Auditors probably will spend significantly more time reviewing operating statements from properties securing income property loans.
The outlook for the thrift industry: a survivor's guide; big challenges and changes face American S & Ls - and their accountants
Fitch reviewed operating statement analysis reports and other performance information provided by GMACCM.
Fitch Affirms Morgan Stanley Capital I Trust 2003-IQ5

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