CFA考试
报考指南考试报名准考证打印成绩查询备考资料考试题库

重置密码成功

请谨慎保管和记忆你的密码,以免泄露和丢失

注册成功

请谨慎保管和记忆你的密码,以免泄露和丢失

How to understand Retained earnings & comprehensive income?

帮考网校2020-10-12 17:57:28
|
Retained earnings refer to the portion of a company's profits that are not distributed as dividends but are instead kept by the company for future use. This amount is calculated by subtracting dividends paid from net income.

Comprehensive income, on the other hand, includes all changes in equity during a period, except those resulting from investments by owners and distributions to owners. It includes both net income and other gains and losses that are not included in net income, such as unrealized gains and losses on available-for-sale securities.

In simple terms, retained earnings are the profits that a company has kept for itself, while comprehensive income includes all changes in equity, including those that are not directly related to the company's operations.
帮考网校
|

推荐视频

推荐文章