Finance accounting
From wikinotes
Financial Statements
Statement of Income
revenue/expenses before tax, tax, net income.
Statement of changes in Equity
share capital, net income, retained earnings (not issued as dividends)
Share capital
common_shares_period = period_start_common_shares + common_shares_sold - common_shares_repurchasedRetained earnings
retained_earnings = period_start_retained_earnings + revenues - expenses - dividences_paid