Student Notes, Equity(18)

Aoci net gains losses foreign net gains losses

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AOCI. Net gains (losses) foreign Net gains (losses) foreign currency translation — currency translation — AOCI. AOCI. Fair value adjustments not Fair value adjustments not permitted. permitted. Retained earnings. Retained earnings. Total shareholders’ equity. Total shareholders’ equity. Presented after liabilities Presented after liabilities Reserves: Reserves: Investment revaluation reserve. reserve. Translation reserve. Translation reserve. Revaluation reserve. Retained earnings. Retained earnings. Total equity. Total equity. Often presented before liabilities. Terminology Differences US GAAP and IFRS US GAAP and IFRS US GAAP and IFRS US GAAP and IFRS
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Chapter 18-42 Ratio shows how many dollars of net income the company earned for  each dollar invested by the owners. Analysis Net income – Preferred dividends Average common stockholders’ equity   Rate of Return on Common Stock Equity  = Presentation and Analysis of Stockholders’ Presentation and Analysis of Stockholders’ Equity Equity Presentation and Analysis of Stockholders’ Presentation and Analysis of Stockholders’ Equity Equity
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Chapter 18-43 It is important to some investors that the payout be sufficiently high  to provide a good yield on the stock. Analysis Cash dividends Payout Ratio  = Presentation and Analysis of Stockholders’ Presentation and Analysis of Stockholders’ Equity Equity Presentation and Analysis of Stockholders’ Presentation and Analysis of Stockholders’ Equity Equity Net income – Preferred dividends
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Chapter 18-44 The amount each share would receive if the company were liquidated  on the basis of amounts reported on the balance sheet. Analysis Common stockholders’ equity Book Value Per Share  = Presentation and Analysis of Stockholders’ Presentation and Analysis of Stockholders’ Equity Equity Presentation and Analysis of Stockholders’ Presentation and Analysis of Stockholders’ Equity Equity Outstanding shares
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