Appropriated retained earnings
(Redirected from Restricted retained earnings)
Appropriated retained earnings (restricted retained earnings) is that portion of Retained Earnings that is not available for dividends.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Appropriated retained earnings (restricted retained earnings). That portion of Retained Earnings that is not available for dividends.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. Accountancy tends to include bookkeeping and, depending on a particilar enterprise, may also include quatitative analysis of financial data in the bookkeeping system and/or business intelligence.
