Was ist Nicht beherrschender Anteil?
Nicht beherrschender Anteil 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 “Nicht beherrschender Anteil” Used in Practice?
Nicht beherrschende Anteile werden im Eigenkapitalbereich des Konzernabschlusses gemäß IFRS 10 und US GAAP separat ausgewiesen.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Was ist Nicht beherrschender Anteil?
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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