Shareholders Equity vs Goodwill and Intangible Assets
A principal component of the balance sheet, in addition to Total Liabilities
and Total Assets
, that represents the total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent.
Goodwill and Intangible Assets
A component of Total Assets
representing the carrying amounts of all intangible assets and goodwill as of the balance sheet date, net of accumulated amortization and impairment charges.