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Analysis

Intérêt Ne Contrôlant Pas

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

Intérêt Ne Contrôlant Pas 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 Intérêt Ne Contrôlant Pas?

In this glossary, Intérêt Ne Contrôlant Pas 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 Intérêt Ne Contrôlant Pas used in finance?

In finance communication, this term appears in contexts such as: "L’intérêt ne contrôlant pas est présenté séparément dans la section capitaux propres des états financiers consolidés conformément à l’IFRS 10 et aux US GAAP."

Why does Intérêt Ne Contrôlant Pas matter in finance?

Intérêt Ne Contrôlant Pas 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 Intérêt Ne Contrôlant Pas?

Intérêt Ne Contrôlant Pas is mainly used by Financial Analysts, Bankers, and Traders.

What category does Intérêt Ne Contrôlant Pas belong to?

In this glossary, Intérêt Ne Contrôlant Pas 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

Intérêt Ne Contrôlant Pas

Localized example

L’intérêt ne contrôlant pas est présenté séparément dans la section capitaux propres des états financiers consolidés conformément à l’IFRS 10 et aux US GAAP.

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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