Are retained earnings a liability? 1.61K viewsAccounting0 Richeson 0 Comments Where do retained earnings sit in the financial statements? Is it a liability (to the shareholders) or is it included in the capital (or equity) section of the balance sheet? 1 AnswerActiveVotedNewestOldest 0 Thom Posted 0 Comments Retained earnings are part of the equity which under IFRS is the last section of the balance sheet. They are not part of the liabilities. Register or Login Search for:
