Что такое Доля неконтролирующих акционеров?
Доля неконтролирующих акционеров 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 “Доля неконтролирующих акционеров” Used in Practice?
Доля неконтролирующих акционеров отражается отдельно в составе собственного капитала в консолидированной отчетности согласно IFRS 10 и US GAAP.
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- Financial Analysts
- Bankers
- Traders
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Что такое Доля неконтролирующих акционеров?
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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