गैर-नियंत्रण हित क्या है?
गैर-नियंत्रण हित 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 “गैर-नियंत्रण हित” Used in Practice?
गैर-नियंत्रण हित को समेकित वित्तीय विवरणों के इक्विटी अनुभाग में IFRS 10 और US GAAP के अनुसार अलग से प्रस्तुत किया जाता है।
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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गैर-नियंत्रण हित क्या है?
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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