Significant changes in stockholders' equity are reported on the

A) income statement
B) retained earnings statement
C) statement of stockholders' equity
D) statement of cash flows

The statement of stockholders' equity reports significant changes in the stockholders' equity section of the balance sheet, such as dividends, stock issuances or repurchases, and net income or loss. The income statement reports revenues, expenses, gains, and losses. The retained earnings statement reports the changes in the retained earnings account. The statement of cash flows reports the cash inflows and outflows during a period.