Analysis

ส่วนได้เสียที่ไม่มีอำนาจควบคุม

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

ส่วนได้เสียที่ไม่มีอำนาจควบคุม 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 ส่วนได้เสียที่ไม่มีอำนาจควบคุม?

In this glossary, ส่วนได้เสียที่ไม่มีอำนาจควบคุม 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 ส่วนได้เสียที่ไม่มีอำนาจควบคุม used in finance?

In finance communication, this term appears in contexts such as: "ส่วนได้เสียที่ไม่มีอำนาจควบคุมจะแสดงแยกต่างหากในส่วนของทุนในงบการเงินรวมตามข้อกำหนดของ IFRS 10 และ US GAAP"

Why does ส่วนได้เสียที่ไม่มีอำนาจควบคุม matter in finance?

ส่วนได้เสียที่ไม่มีอำนาจควบคุม 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 ส่วนได้เสียที่ไม่มีอำนาจควบคุม?

ส่วนได้เสียที่ไม่มีอำนาจควบคุม is mainly used by Financial Analysts, Bankers, and Traders.

What category does ส่วนได้เสียที่ไม่มีอำนาจควบคุม belong to?

In this glossary, ส่วนได้เสียที่ไม่มีอำนาจควบคุม 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

ส่วนได้เสียที่ไม่มีอำนาจควบคุม

Localized example

ส่วนได้เสียที่ไม่มีอำนาจควบคุมจะแสดงแยกต่างหากในส่วนของทุนในงบการเงินรวมตามข้อกำหนดของ IFRS 10 และ 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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