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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