Shareholders Equity vs Accumulated Retained Earnings Deficit
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.
Accumulated Retained Earnings Deficit
A component of Shareholders Equity
representing the cumulative amount of the entities undistributed earnings or deficit. May only be reported annually by certain companies, rather than quarterly.