Termify logo Protermify Finance Finance English glossary for finance professionals and learners.

Analysis

非支配株主持分

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.

This term page is part of the Protermify Finance glossary and is published as static HTML for fast indexing and clear language coverage.

Languages

ArabicDeutschEnglishEspanolFrancaisHindiBahasa IndonesiaItalianoJapanesePortuguesRusskiyThaiTurkceVietnameseZhongwen

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

非支配株主持分 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

This page is rendered as static HTML from source-backed terminology data so search engines and AI systems can parse the content without client-side code.

Questions and answers

Questions and answers

What is 非支配株主持分?

In this glossary, 非支配株主持分 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 非支配株主持分 used in finance?

In finance communication, this term appears in contexts such as: "非支配株主持分はIFRS 10およびUS GAAPに従い、連結財務諸表の純資産の部に区分して表示される。"

Why does 非支配株主持分 matter in finance?

非支配株主持分 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 非支配株主持分?

非支配株主持分 is mainly used by Financial Analysts, Bankers, and Traders.

What category does 非支配株主持分 belong to?

In this glossary, 非支配株主持分 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

非支配株主持分

Localized example

非支配株主持分はIFRS 10およびUS GAAPに従い、連結財務諸表の純資産の部に区分して表示される。

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.

Back to glossary

Termify Get Termify on the App Store OPEN
AI Free AI Search Source-backed aviation answers