PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 2

2 ANALYZING BUSINESS EARNINGS. Eugene E. Comiskey Charles W. Mulford. A special committee of the American Institute of Certified Public Accountants (AICPA) concluded the following about earnings and the needs of those who use financial statements: Users want information about the portion of a company’s reported earnings that is stable or recurring and that provides a basis for estimating sustainable earnings.