statement of retained earnings

(redirected from Statement of owners' equity)

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.

statement of retained earnings

A financial statement that lists a firm's accumulated retained earnings and net income that has been paid as dividends to stockholders in the current period. Also called retained earnings statement.
References in periodicals archive ?
Nevertheless, most companies traditionally chose to present comprehensive income and OCI in the statement of owners' equity on a net-of-tax basis, with additional note disclosures.
The new standard eliminates the option of presenting OCI in the statement of owners' equity and limits companies to two choices, both of which require a link to net income.
The income statement and statement of owners' equity report the activities for one year only.

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