The earnings statement did not mention the additional $1.2 billion equity write-down.

But those that already adopted the rule will suffer on their earnings statements.

But the delay keeps such reality out of earnings statements.

When a company awards regular stock options, it does not have to report any cost on its earnings statements.

Fannie Mae has not filed an earnings statement since 2004.

But there was so much pressure on the earnings statements that the board was forced to make a change.

Even now, earnings statements will present the best possible picture.

The company has not filed an earnings statement since 2004.

The amount for the quarter ended June 30 was not included in the earnings statement released today.

Options are now the only form of pay that appears to be free on an earnings statement.