Search results
Results From The WOW.Com Content Network
Retained earnings are part of the balance sheet (another basic financial statement) under "stockholders equity (shareholders' equity)" and is mostly affected by net income earned during a period of time by the company less any dividends paid to the company's owners / stockholders. The retained earnings account on the balance sheet is said to ...
A balance sheet is one of three financial documents that every investor should check when researching a company to invest in. The other two are an income statement, which looks at a company’s ...
Accumulated other comprehensive income is a subsection in equity where "other comprehensive income" is accumulated (summed or "aggregated"). The balance of AOCI is presented in the Equity section of the Balance Sheet as is the Retained Earnings balance, which aggregates past and current Earnings, and past and current Dividends.
A balance sheet is often described as a "snapshot of a company's financial condition". [1] It is the summary of each and every financial statement of an organization. Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business's calendar year. [2]
The issue of bonus shares, even if funded out of retained earnings, will in most jurisdictions not be treated as a dividend distribution and not taxed in the hands of the shareholder. Retaining earnings by a company increases the company's shareholder equity, which increases the value of each shareholder's shareholding.
Reported assets, liabilities, equity, income and expenses are directly related to an organization's financial position. Financial statements are intended to be understandable by readers who have "a reasonable knowledge of business and economic activities and accounting and who are willing to study the information diligently."
Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. Cash flow statement – financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing, and financing activities.
It is computed as the residual of all revenues and gains less all expenses and losses for the period, [2] and has also been defined as the net increase in shareholders' equity that results from a company's operations. [3] It is different from gross income, which only deducts the cost of goods sold from revenue.