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Analysis

Lợi Ích Không Kiểm Soát

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

Lợi Ích Không Kiểm Soát 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 Lợi Ích Không Kiểm Soát?

In this glossary, Lợi Ích Không Kiểm Soát 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 Lợi Ích Không Kiểm Soát used in finance?

In finance communication, this term appears in contexts such as: "Lợi ích không kiểm soát được trình bày riêng biệt trong mục vốn chủ sở hữu trên báo cáo tài chính hợp nhất theo IFRS 10 và US GAAP."

Why does Lợi Ích Không Kiểm Soát matter in finance?

Lợi Ích Không Kiểm Soát 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 Lợi Ích Không Kiểm Soát?

Lợi Ích Không Kiểm Soát is mainly used by Financial Analysts, Bankers, and Traders.

What category does Lợi Ích Không Kiểm Soát belong to?

In this glossary, Lợi Ích Không Kiểm Soát 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

Lợi Ích Không Kiểm Soát

Localized example

Lợi ích không kiểm soát được trình bày riêng biệt trong mục vốn chủ sở hữu trên báo cáo tài chính hợp nhất theo IFRS 10 và 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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