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高级财务会计第七章中级财务会计(双语)第七章
导读：就爱阅读网友为您分享以下“中级财务会计(双语)第七章”的资讯，希望对您有所帮助，感谢您对的支持!Problem12-17(concluded)HelmsCorp.Investment2011:BecausetheHelmsCorp.investmentisclassifiedasAFS,StewartbasestheOTTimpairmentontheentiredifferencebetweenamortizedcostandfairvalue.Other-than-temporaryimpairmentloss..............400,000InvestmentinHelmsequity............................400,000Stewartalsomustreclassifythepreviouslyrecognized$120,000unrealizedgainoutofOCIandthefairvalueadjustment:Netunrealizedholdinggainsandlosses—OCI..120,000Fairvalueadjustment......................................120,0002012:IFRSdoesnotallowrecoveryofOTTimpairmentsforequityinvestment.However,StewartcontinuestotreattheHelmsinvestmentasAFS,soStewartwouldshowanunrealizedgainassociatedwithanincreaseoffairvaluefrom$600,000to$700,000.ThisisnotarecoveryoftheOTTimpairment,butjustnormalongoingaccountingforanAFSinvestment.Fairvalueadjustment.........................................100,000Netunrealizedholdinggainsandlosses—OCI100,000CASESRealWorldCase12-1Requirement1$138gain–Requirement2IntelneedstorecordunrealizedholdinggainsandlossesassociatedwithitsAFSinvestmentsduringthefirsthalfof2009:Fairvalueadjustment,AFSinvestment.................223Netunrealizedholdinggainsandlosses—OCI223Requirement3$138gain–Case12-1(concluded)Whatcouldaccountfortheunaccounted-forcreditof$3?ThemostlikelyexplanationisthattherearereclassificationadjustmentsforAFSinvestmentsthathavebeensoldorforwhichOTTimpairmentshavebeenrecognized.IfIntelhadpreviouslyrecognizedanunrealizedgainforsomeinvestments,itwouldhaveincreasedthefairvalueadjustmentwhenitincludedthatgaininOCI.IfIntelsoldorimpairedthoseinvestmentsduringthefirsthalfof2009,areclassificationentrywouldreduce(credit)thefairvalueadjustmentandOCItoremovethoseeffects.ResearchCase12-2[Note:Thiscaseencouragesthestudenttoreferenceactualannualreports.]Thefootnotethatdescribesaninvestmentinsecurities―available-for-sale‖maybeheadedbyanyoneofavarietyofcaptionsorsubsumedwithinanotherdisclosurenote.Like
正在加载中，请稍后...Shareholders Equity Vs. Retained Earnings - Budgeting Money
Shareholders Equity Vs. Retained Earnings
by Tiffany C. Wright
Shareholder's equity appears on the balance sheet, not on the stock charts.
The premise behind investing is that corporations operate to generate profits and increase shareholder wealth. Individuals and companies purchase shares in profitable companies to participate in this wealth increase. Knowing the relationship between retained earnings and shareholder's equity aids in understanding how this wealth increase occurs. When companies earn a profit and reinvest those profits, these retained earnings increase shareholder's equity.
Retained Earnings Retained earnings are a direct link from a corporation's income statement to its balance sheet. Companies generate revenues and expenses, which result in either a net profit or a net loss, all shown on the income statement. At the beginning of the next accounting period (which, for public companies, is either one quarter or one year), that net profit or loss rolls over to the balance sheet into retained earnings. Most corporations record any dividends that the company distributes to shareholders as a reduction in retained earnings. The retained earnings that appear on the balance sheet are the accumulated net income or losses since the corporation's inception.
Shareholder's Equity Shareholder's equity is sometimes referred to as net worth or capital. It typically appears at the bottom of a company's balance sheet. On the balance sheet, assets equal liabilities plus shareholder's equity. This means that a company's assets must balance with the total debt, obligations and equity the company has. Another viewpoint is that shareholder's equity is what remains if the corporation sells off all its assets and pays off all its liabilities. Any money that remains goes to the corporation's shareholders, who are the owners.
Shareholder's Equity Components Shareholder's equity includes contributions and distributions. Shareholder's equity is the amount owners and investors paid for the corporation’s stock when it was issued plus any net profits since the company was founded less any net losses or dividend distributions since founding. The net profits or losses that are kept and not distributed are the retained earnings.
Example ABC Widget Corp. generated $65 million in net profit in the fiscal year that recently ended. The company didn't yet declare or issue any dividends for that fiscal year, nor did it issue any additional stock during the year. Consequently, ABC Widget's beginning year balance sheet now shows an increase in shareholder's equity of $65 million. The company's breakout of shareholder's equity shows that the increase was due solely to the $65 million in additional retained earnings.
References
About the Author Tiffany C. Wright has been writing since 2007. She is a business owner, interim CEO and author of "Solving the Capital Equation: Financing Solutions for Small Businesses." Wright has helped companies obtain more than $31 million in financing. She holds a master's degree in finance and entrepreneurial management from the Wharton School of the University of Pennsylvania.
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