Select 2 companies in the same industry (for example, the home improvement industry or the candy industry).

• Use the Internet to find the companies’ financial statements.
• From the financial statements, list the different components from the Stockholder’s Equity section.
• Read the footnotes to the financial statements to see what they disclose about their Stockholder’s Equity section.
  • Which parts do they have in common?
  • Is there anything about their Stockholder’s Equity that is distinctive to the business?
• Share with the class what you have found.

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