Non-controlling interest
Equity in a subsidiary not owned by the parent.
The equity in a subsidiary that is not attributable, directly or indirectly, to the parent.
Passende Übungsfragen
To forecast the group's future cash flows
To list the shareholders of the group
To show only the parent's own assets and liabilities
To present the assets and liabilities of a parent and its subsidiaries as if they were a single economic entity
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☝️ Single
An entity owns 60% of the ordinary shares and voting rights of a company and controls its operating decisions. In the consolidated financial statements this company is:
Proportionately consolidated at 60%
Equity accounted as an associate
Fully consolidated as a subsidiary, with a non-controlling interest of 40%
Shown as a simple investment at cost
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