The Statement of Stockholders' Equity

The statement of stockholders' equity tells you the changes that occurred in various equity accounts (common stock, retained earnings, etc.) during the period.

If you look at a company's balance sheet, you can see the amounts for each of its stockholders' equity accounts.  But these amounts are the total as of a particular point in time.  To see why a stockholders' equity account increased or decreased from one balance sheet date to the next, you would refer to the statement of stockholders' equity.  
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