We’re smack-dab in the middle of earnings season right now (in fact, one of our portfolio plays announces its earnings today), so what better time to explore the inner workings of the time when a slew of companies report their numbers?

Earnings season is especially significant during times of economic uncertainty, because the fundamental numbers that firms release can be one of the few economic indicators that investors have to go on — Poor bank earnings caused much of the sell-off we saw last week, so it’s clear that even companies outside of our portfolio can have a dramatic impact on our positions.

But have you ever wondered how the earnings process works? Here’s a look that draws on my days as an auditor at a “Big 4″ public accounting firm: http://www.thestreet.com/story/10440258/1/earnings-confidential-marriott-xyratex.html

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