2.1.3 the change part of the statement is to show the changes in owner's equity during the beginning of the end of the period to reflect the increase or decrease of the net assets of the business during the period.
2.1.3 Statement of changes in equity. It shows the changes in equity during the period. With the end of the period reflect the increase or decrease of the net assets of the Company during the period.
2.1.3 statements of the owner. Shows the changes in the owner's equity during the early period. With the end of the period, reflecting the increase or decrease of net assets of the entity during the period.