Suppose the business in the example (see Figure 10-2) did not issue additional shares of capital stock
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Suppose the business in the example (see Figure 10-2) did not issue additional shares of capital stock in 2021 and did not distribute dividends to its stockholders in either 2020 or 2021. In this scenario, is the statement of changes in stockholders’ equity needed? Should it be presented in the company’s 2021 annual financial report?
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