earnings report

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Related to Profit and Loss Statements: income statement, profit and loss account
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Synonyms for earnings report

a financial statement that gives operating results for a specific period

References in periodicals archive ?
If there is a section 6001 regime, reporting corporations can forgo the protection of the safe harbor and, in such circumstances, would not be required to create records not otherwise produced in order to be able to furnish material profit and loss statements.
The two exceptions with respect to which records must be created if not ordinarily maintained are (i) basic accounting records and (ii) records to produce "material profit and loss statements.
The records to produce the material profit and loss statements should be kept under U.
The proposed regulations do not actually require that material profit and loss statements be created prior to a demand or summons of the IRS if they are not otherwise maintained.
Under the material profit and loss statement requirements of the regulations, profit and loss statements are to be a vailable for the greatest number of separate industry segments that meet the significant industry segment test.