What is a Statement of Changes in Equity  

For U.S. business corporations, the statement of changes in stockholders' equity is one of the required financial statements. This financial statement is often presented as the statement of shareholders' equity, statement of equity, or statement of changes in stockholders' equity. It may appear in the balance sheet, in a combined income statement and changes in retained earnings statement, or as a separate schedule. This nano course reviews the components of the statement of changes in equity. This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.

Checkpoint Learning is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (nasbaregistry.org).