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.