List two common disclosures for stockholders\' equity and why such disclosures are necessary

The two most common disclosures for stockholders' equity are 

• the number of shares authorized, issued, and outstanding for each class of stock and 
• restrictions on retained earnings and dividends.
  These disclosures are necessary so that stockholders can determine what share of the company they own and whether there are any restrictions on the declaration of dividends.
  Other disclosures for stockholders' equity include:
• Call privileges, prices, and dates for preferred stock.
• Preferred stock sinking funds.
• Stock option or purchase plans.
• Any completed or pending transactions (e.g., stock dividends or splits) that may affect stockholders' equity.