net income available for common stock definition
A corporation's net income after income taxes minus the dividends pertinent to the preferred shares of stock (if any).
A corporation's net income after income taxes minus the dividends pertinent to the preferred shares of stock (if any).
Harold Averkamp (CPA, MBA) has worked as a university accounting instructor, accountant, and consultant for more than 25 years. He is the sole author of all the materials on AccountingCoach.com