Means a financial statement that shows all changes of ownership if a proprietorship is composed of capital and account withdrawal account. If a partnership is composed of capital account and the current account of each partner. If a limited liability company are called consolidated statements of changes in shareholders ' equity. Owner's equity will change when additional funding. Withdrawals of capital and profit-and-loss compensation to the owner and, in practice, it may be a statement of affairs through retained earnings (deficit) to show details of the increases and decreases during the year of retained earnings.