rickly2019-07-05 23:14:46

Assume a company’s beginning shareholders’ equity is €200 million, its net income for the year is €20 million, its cash dividends for the year are €3 million, and there was no issuance or repurchase of common stock. The company’s actual ending shareholders’ equity is €227 million. 请问下这个 cash dividends for the year are €3 million是 net income里面的内容吗？ 为什么计算other comprehensive income.是下面这么算 If the company’s actual ending shareholders’ equity is €227 million, then €10 million [€227– (€200 + €20 – €3)] has bypassed the net income calculation by being classified as other comprehensive income.