ما هو مصلحة غير مسيطرة؟
مصلحة غير مسيطرة The equity in a subsidiary not attributable, directly or indirectly, to the parent company; formerly known as minority interest and reported separately in consolidated financial statements under IFRS 10 and ASC 810.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “مصلحة غير مسيطرة” Used in Practice?
يتم عرض المصلحة غير المسيطرة بشكل منفصل ضمن حقوق الملكية في البيانات المالية الموحدة حسب IFRS 10 و US GAAP.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو مصلحة غير مسيطرة؟
The equity in a subsidiary not attributable, directly or indirectly, to the parent company; formerly known as minority interest and reported separately in consolidated financial statements under IFRS 10 and ASC 810.
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