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#cfa-level-1 #reading-23-financial-reporting-mechanics
Retained earnings represent the amount not distributed as dividends to owners.
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3.2. Accounting Equations
uivalently: Equation (4b)  Endingretainedearnings=Beginningretainedearnings+Revenues−Expenses−DividendsEndingretainedearnings=Beginningretainedearnings+Revenues−  Expenses−Dividends As its name suggests, <span>retained earnings represent the earnings (i.e., net income) that are retained by the company—in other words, the amount not distributed as dividends to owners. Retained earnings is a component of owners’ equity and links the “as of” balance sheet equation with the “activity” equation of the income statement. To provide a combined representatio


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