Definition: Current operating performance concept

Globalisation

When earnings are measured on the basis of this concept, such earnings consist of income from normal enterprise operations before non-recurring items (such as write-offs) and capital gains and losses are accounted for.
Source:
Organization for Economic Cooperation and Development (OECD), "Measuring Globalisation. OECD Handbook on Economic Globalisation Indicators (2005 Edition)", Paris, 2005
Created:
Updated:

Search box

Search