非控股权益 是什么？
非控股权益 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 “非控股权益” Used in Practice?
非控股权益在合并财务报表的权益部分单独列示，符合IFRS 10和美国公认会计准则的要求。
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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非控股权益 是什么？
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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