The statement of changes in stockholders' equity:

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The statement of changes in stockholders' equity typically describes changes in the paid-in capital and retained earnings subcategories, as well as any other changes in stockholders' equity accounts such as adjustments for stock-based compensation. It may also include the effect of other transactions that affect stockholders' equity, such as changes in accounting principles or corrections of errors. It does not necessarily include changes in treasury stock, which is typically accounted for separately on the balance sheet. The statement of changes in stockholders' equity is not reported by all companies, but it is part of the overall financial statements package required for public companies under generally accepted accounting principles (GAAP). It may or may not show only the ending balances in stockholders' equity, depending on the level of detail provided in the statement.

The Statement of Changes in Stockholders' Equity