Are companies reporting under U. S. GAAP required to prepare a statement of stockholders equity? Explain.

Question:

Are companies reporting under U. S. required to prepare a statement of stockholders’ equity? Explain.
GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...