CEVAP:

Because of some transactions that have been already discussed until this part of the chapter, shareholders’ equity may change over time. For shareholders, it is very important to understand the changes in shareholders’ equity to decide on their investment plans. Besides, these changes are important for other financial statement users to analyze the financial strength, performance, and position of the corporation. Hence, the requirements for the information about the change in the shareholders’ equity could be changed according to different parties. For this reason, on the balance sheet, the most basic and general information should be represented as a summary. Then on the footnotes of the balance sheet, the financial statement users who need some more information can find many details about different items of the balance sheet.