Apa itu Kepentingan Nonpengendali?
Kepentingan Nonpengendali 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 “Kepentingan Nonpengendali” Used in Practice?
Kepentingan nonpengendali disajikan terpisah di bagian ekuitas laporan keuangan konsolidasian sesuai IFRS 10 dan US GAAP.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Apa itu Kepentingan Nonpengendali?
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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