operating income statement meaning
home / study / business / accounting / income statement or operating statement. An income statement is a core financial statement that presents a company's operating results over a specific period of time, often quarterly or annually.
DEFINITION of 'Income Statement'. A financial statement that measures a company's financial performance over a specific accounting period.Financial performance is assessed by giving a summary of how the business incurs its revenues and expenses through both operating and non-operating activities.he portion of the income statement that deals with operating items is interesting to investors and analysts alike because this section discloses information about revenues and expenses that are a direct result of the regular business operations.