Final answer:
The statement that reports the changes in shareholders' equity during the period that were not a result of transactions by owners is the statement of comprehensive income.
Step-by-step explanation:
The statement that reports the changes in shareholders' equity during the period that were not a result of transactions by owners is the statement of comprehensive income.
The statement of comprehensive income includes all changes in equity that are not a result of transactions by owners, such as unrealized gains or losses on investments, foreign currency translation adjustments, and changes in the fair value of certain financial instruments.