retained earnings statement

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Retained earnings statement

A statement of all transactions affecting the balance of a company's retained earnings account.

Retained Earnings Statement

A financial statement that a publicly-traded company files each year stating its net income that has not been paid out as dividends. See also: Plowback rate.

retained earnings statement

References in periodicals archive ?
The consolidated retained earnings statements under each theory are found in Exhibit 5.
Under the parent company theory, the consolidated entity perspective assumed in the consolidated income statement, the consolidated balance sheet, and the consolidated retained earnings statement differs from the consolidated entity perspective assumed in the consolidated cash flow statement.
As such, both elements of retained earnings should be reported in the consolidated retained earnings statement to make it comparable to the consolidated retained earnings statement of companies without subsidiaries or with only wholly owned subsidiaries.
2] Due to this mixture, the consolidated income statement, the consolidated balance sheet, and the consolidated retained earnings statement assume a parent company stockholder perspective, whereas the consolidated cash flow statement assumes a consolidated entity perspective.
As such, the incomes, dividends, and beginning and ending retained earnings balances of both stockholder groups should be reported in the consolidated retained earnings statement.
The bulk of the paper examines the consolidated retained earnings statement under the parent company theory (and extant versions of the entity theory) vs.
Because the focus of the paper is on reporting minority interest in the consolidated retained earnings statement, there are no subsequent intercompany transactions other than dividends.
Because the focus of this paper is the consolidated retained earnings statement, further consideration of consolidation policy and full vs.
6] The existing literature extensively addresses consolidated balance sheet and consolidated income statement reporting differences, but virtually ignores consolidated retained earnings statement reporting differences under these two theories.
Thereafter, I more extensively examine and illustrate retained earnings statement display issues, using the same numerical example, and relate them to the consolidated cash flow statement.
For ease of exposition, I consider the consolidated balance sheet and consolidated income statement before considering the consolidated retained earnings statement, and each is considered initially under parent company theory and then under entity theory.
This de-emphasis on classifying minority interest by source carries over to the consolidated retained earnings statement.