Stockholders’ Equity Attributable to Parent
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. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.
See also
- Accumulated Other Comprehensive Income (Loss), Net of Tax
- Additional Paid in Capital
- Common Stock Held by Subsidiary
- Common Stock, Share Subscribed but Unissued, Subscriptions Receivable
- Common Stock, Value, Issued
- Deferred Compensation Equity
- Other Additional Capital
- Preferred Stock, Shares Subscribed but Unissued, Subscriptions Receivable
- Preferred Stock, Value, Issued
- Receivable from Officers and Directors for Issuance of Capital Stock
- Receivable from Shareholders or Affiliates for Issuance of Capital Stock
- Retained Earnings (Accumulated Deficit)
- Treasury Stock, Deferred Employee Stock Ownership Plan
- Treasury Stock, Value
- Unearned ESOP Shares