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- MINORITY INTEREST CALCULATIONS REQUIRE THE USE OF MINORITY SHAREHOLDERS' ON A CONSOLIDATED INCOME STATEMENT, MINORITY INTEREST IS RECORDED AS A....
- MANY LARGE PUBLIC COMPANIES TODAY OWN SIGNIFICANT PORTIONS OF OTHER COMPANIES, MANY OF WHICH CAN BE A HUGE...
- ACCORDING TO FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), THERE IS A SPECIFIED WAY IN WHICH THE NON-CONTROLLING...
- ON THE BASIS OF OUR REVIEW OF THE DOCUMENTATION FOR THESE DATA, WE DETERMINED THAT THE DATA...
The parent company has a controlling interest of 50 to less than percent in the subsidiary and reports financial results of the subsidiary consolidated with its own financial statements. For example, suppose that Company A acquires a controlling interest of 75 percent in Company B.
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