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Analysis

Nicht beherrschender Anteil

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.

Quick answer: 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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Quick answer

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.

Why it matters

Nicht beherrschender Anteil matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

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Questions and answers

Questions and answers

What is Nicht beherrschender Anteil?

In this glossary, Nicht beherrschender Anteil refers to: 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.

How is Nicht beherrschender Anteil used in finance?

In finance communication, this term appears in contexts such as: "Nicht beherrschende Anteile werden im Eigenkapitalbereich des Konzernabschlusses gemäß IFRS 10 und US GAAP separat ausgewiesen."

Why does Nicht beherrschender Anteil matter in finance?

Nicht beherrschender Anteil matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses Nicht beherrschender Anteil?

Nicht beherrschender Anteil is mainly used by Financial Analysts, Bankers, and Traders.

What category does Nicht beherrschender Anteil belong to?

In this glossary, Nicht beherrschender Anteil is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

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.

Operational example

Noncontrolling interest is presented separately in the equity section of consolidated financial statements as required by IFRS 10 and US GAAP.

Localized term

Nicht beherrschender Anteil

Localized example

Nicht beherrschende Anteile werden im Eigenkapitalbereich des Konzernabschlusses gemäß IFRS 10 und US GAAP separat ausgewiesen.

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Analysis

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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