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Difference between retained earnings and reserves

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Difference between retained earnings and reserves

  • This topic has 3 replies, 2 voices, and was last updated 8 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
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    Posts
  • September 25, 2016 at 8:18 pm #341667
    unaiza
    Participant
    • Topics: 37
    • Replies: 97
    • ☆☆

    What is the difference between retained earnings and reserves? I mean which items goes into retained earnings and reserves
    Actually I am getting confused,

    September 25, 2016 at 8:52 pm #341673
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    All elephants are animals but not all animals are elephants

    All retained earnings are reserves but not all reserves are retained earnings

    Revaluation reserve is not retained earnings

    And nor is a share premium reserve

    Nor a capital redemption reserve

    Nor a plant replacement reserve

    Nor any other reserve that you wish to name that doesn’t happen to have the title ‘retained earnings’

    Ok?

    September 26, 2016 at 10:50 am #341729
    unaiza
    Participant
    • Topics: 37
    • Replies: 97
    • ☆☆

    Hahaha lolzz
    you explained everything by just one line written in the beginning
    Thank you sir

    September 26, 2016 at 1:44 pm #341754
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    That elephant line I use frequently in lectures!

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    Posts
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