Respuesta :
The statement of shareholders' equity discloses the changes in the shareholder equity accounts during the period which is from the distribution of owners, other comprehensive income, investment by owners, and net income.
Shareholders' equity is considered as the amount that the owners of a particular company have invested in their own business. This includes the money they have been directly invested in and the accumulation of income that the company has earned and that has been reinvested since the period of inception.
The statement of equity held by stockholders is the difference that existed between total assets and total liabilities. It is usually measured monthly, quarterly, or annually. It is found on the balance sheet as it is one of the three financial documents that are important in small businesses.
During the period from distribution of owners, investment by owners, and net income, the equity of shareholders discloses the changes that exist in the shareholder equity accounts.
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