Accumulated earnings and profits, Corporate Finance

This is an accounting term which is applicable to stockholders of closely going businesses. Accumulated earnings and profits are a company's net profits after subtracting distributions to the stockholders. This is computed as of the commencement of the year.

Accumulated earnings and profits are equivalent to retained earnings, as both terms refer to the net profits of a company after shareholder disseminations. However, accumulated earnings and profits also can involve reserve accounts, which are not deductible and which can be involved when calculating taxable earnings.

Posted Date: 7/27/2012 8:02:40 AM | Location : United States







Related Discussions:- Accumulated earnings and profits, Assignment Help, Ask Question on Accumulated earnings and profits, Get Answer, Expert's Help, Accumulated earnings and profits Discussions

Write discussion on Accumulated earnings and profits
Your posts are moderated
Related Questions
why debt and preferred stock do not meet each other while in determining indifference point...

differentiate between pricing and allocative efficincy

The approved budget for 1997, reduced government spending in housing and urban development, health and human service, and education. Ignoring any other modifications, how would Cl

Source of short term finance

What are the advantages and disadvantages of the alternative dividend policies of the three companies? Discuss the circumstances under which each managing director might be correct

the departure from Modigliani-Miller proposition using the agency cost and information asymmetry theory of capital structure

Q. What is phoenix activity? Phoenix activity is "the evasion of tax and other liabilities, such as employee entitlements, through the deliberate, systematic and sometimes cycl

Question: a) Using illustrative and numerical examples, differentiate between arbitraging and speculation in the context of foreign exchange market. b) One year borrowing

National Australia Bank is listed on the Australian Securities Exchange with code NAB. The company has 2.2731 billion shares outstanding and the closing price on 7 Sept 2012 was $2

Suppose that Oxford Inc. is interested in the two new products, AME and CGK. Because of its capital budget constraint, it can only launch one new product line. Eric just graduated