Minority interest: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
m (Spacing and italics added 22/8/13)
(Add definition. Source: Linked pages)
 
(3 intermediate revisions by one other user not shown)
Line 1: Line 1:
''Accounting''
1.  ''Treasury - corporate finance - company law - investment.''


1.  
An investment in a company as a holder of a minority of the shares.
 
 
2.  ''Financial reporting - net assets.''


The value of net assets attributable to non-group shareholders.
The value of net assets attributable to non-group shareholders.




2.  
3. ''Financial reporting - profit or loss.''


The amount of after-tax profit (or loss) for the period attributable to non-group shareholders.
The amount of after-tax profit (or loss) for the period attributable to non-group shareholders.
Line 15: Line 18:


== See also ==
== See also ==
* [[Co-investment]]
* [[Company law]]
* [[Corporate finance]]
* [[Financial reporting]]
* [[Interest]]
* [[Investment]]
* [[Group]]
* [[Net assets]]
* [[Net assets]]
* [[Shareholders]]
* [[Shareholders]]
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 00:33, 12 August 2024

1. Treasury - corporate finance - company law - investment.

An investment in a company as a holder of a minority of the shares.


2. Financial reporting - net assets.

The value of net assets attributable to non-group shareholders.


3. Financial reporting - profit or loss.

The amount of after-tax profit (or loss) for the period attributable to non-group shareholders.


Also known as non-controlling interest.


See also