The closing process involves transferring the balances in your temporary accounts to the retained earnings account. To close your income statement accounts, create a special T-account titled ...

Since retained earnings has no connection to net-cash flow, it does not appear on the cash-flow statement that lists all changes in cash and cash equivalents for the period. Instead, retained ...

determining retained earnings subsequently reported on a retained earnings statement can be a complicated matter. However, the basic formula for calculating retained earnings is relatively simple.

Gordon Scott has been an active investor and technical analyst or 20+ years. He is a Chartered Market Technician (CMT). Retained earnings are the portion of a company's net income that management ...

Here is a simple idea that could transform that system: Replace the corporate income tax with a flat tax on retained earnings ...

So, what is phantom income? The broad phrase covers several situations: Pass-Through Entities and Retained Earnings: Phantom income is most typically seen where it represents the pro rata share of ...

And that's the only item on the list above that would reduce retained earnings on the company's financial statements. Texas Instruments (TXN-0.07%) has been even more aggressive than Apple at ...