What equation is utilized when there is a change in a company's stock due to issuing new stock during the period?

The equation utilized when there is a change in a company's stock due to issuing new stock during the period is found in the Statement of Shareholders' Equity. This statement provides a detailed breakdown of the components of shareholders' equity, including any changes that occur during the reporting period. When a company issues new stock, it results in an increase in the common stock and potentially additional paid-in capital, both of which are reported in the Statement of Shareholders' Equity. This statement captures how equity accounts change over time, including contributions from shareholders such as new stock issuances.

In contrast, the Statement of Financial Position primarily presents a snapshot of a company's assets, liabilities, and equity at a specific point in time rather than detailing changes in equity accounts. The Statement of Retained Earnings focuses on the accumulation of earnings over time, including dividends paid and net income but does not cover stock issuance directly. Lastly, the Statement of Cash Flows outlines the inflows and outflows of cash for operating, investing, and financing activities but does not provide a breakdown of equity transactions. Thus, the Statement of Shareholders' Equity is the appropriate choice for tracking changes resulting from issuing new stock.