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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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