statement of retained earnings


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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.
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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.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
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An example Statement of Retained Earnings reflects the various reduction items in Figure 1.
Implications of negative retained earnings
However, there will be no significant impact on the balance sheet; it will only impact the income statement and statement of retained earnings," he added.
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Financial statements are made up of several components: the balance sheet, income statement, statement of retained earnings and statement of cash flows.
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The opening balance in the 20X6 statement of retained earnings should he adjusted by $2,800 to reflect the change in inventory methods.
Changes in accounting for changes: implementation implications of FASB 154
The four major areas will include the balance sheet, the income statement, the statement of cash flows and the statement of retained earnings.
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This approach interrelates the income statement, statement of retained earnings, and the balance sheet.
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* There is no requirement for a statement of retained earnings in GAAP-based financial statements, but a statement of changes in stockholders' equity is required.
Pitfalls in small business engagements
The statement of retained earnings shows how the retained earnings account is adjusted between the two balance sheet dates.
Demystifying Financial Statements
Statement of retained earnings - that portion of the firm's earnings that has been saved rather than paid out as dividends.
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It's prepared in a prescribed format, including a balance sheet, income statement, statement of cash flows and a statement of retained earnings. Many business owners delegate the compilation and maintenance of this information to accountants--and that's fine.
Getting the cash to flow your way

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