Qu'est-ce que Intérêt Ne Contrôlant Pas ?
Intérêt Ne Contrôlant Pas 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 “Intérêt Ne Contrôlant Pas” Used in Practice?
L’intérêt ne contrôlant pas est présenté séparément dans la section capitaux propres des états financiers consolidés conformément à l’IFRS 10 et aux US GAAP.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Qu'est-ce que Intérêt Ne Contrôlant Pas ?
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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