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. You are viewing 1 out of 1 answers, click here to view all answers. Register or Login Search for:
