statement of stockholders' equity
Financial Dictionary — Financial Statements
Definition
Statement of Shareholders' Equity A financial statement that shows all changes in the various shareholders' equity accounts during the same period(s) as the income statement and statement of cash flows. It includes amounts of comprehensive income that do not appear in the income statement.
Use cases, Example & Why it matters
Use cases
- Used to explain the concept in accounting and business contexts.
- Used when training staff or documenting procedures and policies.
- Used when training staff or documenting procedures and policies.
Example
- Example: Teams reference **statement of stockholders' equity** when defining terms in manuals, policies, or training materials.
Why it matters
- Why it matters: Improves clarity and consistency across documentation and decision-making.