Minority interest: Difference between revisions
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'' | 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. | 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. | 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]] | * [[Interest]] | ||
* [[Investment]] | |||
* [[Group]] | |||
* [[Net assets]] | * [[Net assets]] | ||
* [[Shareholders]] | * [[Shareholders]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[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.
