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Method for assessing the economic earnings perform

来源:华佗小知识
专利内容由知识产权出版社提供

专利名称:Method for assessing the economic earnings

performance of a business enterprise

发明人:Robert E. Friedman,David M. Blitzer,Howard

J. Silverblatt

申请号:US10285676申请日:20021101

公开号:US20040128217A1公开日:20040701

专利附图:

摘要:Period economic earnings performance of a business enterprise is calculatedusing only those revenues generated by the enterprise's stipulated commercial activities

and the expenses realized, directly or indirectly, in the generation of those revenues.Income and expenses generated by activities of the enterprise that are extraneous to thestipulated commercial activities are excluded from the calculation of the enterprise'speriod earnings. According to one implementation, earnings performance is calculatedaccording to the present invention by starting with the enterprise's as-reported earnings,calculated in accordance with Generally Accepted Accounting Principles, and makingadjustments to the as-reported earnings to include certain specified items that were notincluded in the as-reported earnings and to exclude other specified items that wereincluded in the as-reported earnings.

申请人:FRIEDMAN ROBERT E.,BLITZER DAVID M.,SILVERBLATT HOWARD J.

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