Lợi Ích Không Kiểm Soát la gi?
Lợi Ích Không Kiểm Soát 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 “Lợi Ích Không Kiểm Soát” Used in Practice?
Lợi ích không kiểm soát được trình bày riêng biệt trong mục vốn chủ sở hữu trên báo cáo tài chính hợp nhất theo IFRS 10 và US GAAP.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Lợi Ích Không Kiểm Soát la gi?
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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