An account whose balance is the cumulative, lifetime earnings of a company less its cumulative losses and dividends
An increase in the number of outstanding shares coupled with a proportionate reduction in the book value of the shares
The date with respect to a stock dividend where the liability is created and the retained earnings are reduced
The date with respect to a stock dividend that determines which shareholder will be receiving the dividend
The date with respect to a stock dividend where the counter equity account is reduced and the distribution is made to the shareholder
Affects only the accounts within shareholders' equity
A proportional distribution by a corporation of its own shares to its shareholders
A stock split where the number of shares outstanding are reduced
Shares that are repurchased and held by the corporation after repurchase
The account credited when a company repurchases its' own shares at a price less than book value
Another term used to mean income statement
Amount of a company's net income per share of its outstanding common shares
One of various separate divisions of a company
A deduction from net income when calculating earnings per share
Debit balance in retained earnings
A correction to retained earnings for an error of an earlier period
Restriction on retained earnings that is recorded by a formal journal entry
Income disclosure required by IFRS but not ASPE
IFRS criteria for allowing changes in accounting policy
interest expense
deficit
earnings per share
appropriation of retained earnings
revenue recognition and matching
reverse stock split
statement of earnings
record date of dividend
retained earnings
distribution date of dividend
segment
other comprehensive income
declaration date of dividend
treasury shares
stock dividend
prior-period adjustment
relevant and reliable
contributed surplus
preferred dividends
stock split
