Home » Accounting Terms Dictionary » Management Accounting Terms Dictionary » Appropriation Of Retained Earnings

Definition Of Appropriation Of Retained Earnings:

Restriction of retained earnings, recorded by a journal entry that reduces the amount available for dividends.
The restriction may be imposed voluntarily by the management to accumulate earnings for a particular purpose, or it may be due to a restrictive covenant in a loan agreement.

Other Definition Of Accounting Terms:

Arrears
Assessable Profit
Assessed Value
Asset
Asset Acquisition Strategy
Asset Availability

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