appropriation retained co to jest
ABAP definicja appropriation of retained earnings (FI-LC). Co znaczy earnings is a systematic.
Znaczenie appropriation retained definicja.

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Definicja appropriation of retained earnings (FI-LC)

Co znaczy:

The appropriation of retained earnings is a systematic statement that shows the relationship between the annual net income and the retained earnings of a company or consolidated group.

Companies that represent legal entities disclose the appropriation of retained earnings, stating

The retained earnings carried forward from the prior year The distributions of dividends or earnings to the shareholders of the company Other transfers or withdrawals of retained earnings to or from the appropriations accounts

In practice, retained earnings statements are, in part, not prepared for non-legal entities or consolidated groups. The Consolidation system, nevertheless, requires at least a simplified appropriation of retained earnings using dedicated Financial Statements (FS) items for each company.

The appropriations of each company are combined to form the appropriations of retained earnings for the entire group (also called the group appropriation of retained earnings). Additional items can be used during this process to state the changes in minority ownership.

The appropriation of retained earnings can either be integrated on the balance sheet or be stated as an addendum to the income statement:

In the first case, an FS item at the end of the income statement discloses the transfer of the annual net income to the balance sheet. In the latter case, the transfer item is located at the end of the retained earnings statement and states the retained earnings.

The method used affects the retained earnings item on the balance sheet, as well as the balance to be carried forward.

Słownik i definicje SAPa na A.