Che cos'e Interessi di Terzi?
Interessi di Terzi 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 “Interessi di Terzi” Used in Practice?
Gli interessi di terzi sono presentati separatamente nella sezione patrimonio netto dei bilanci consolidati, secondo IFRS 10 e US GAAP.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Che cos'e Interessi di Terzi?
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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