少數股東權益的相關文章
Valuation Issues – Treatment of Minority Interest, Investments in Associates & Other Investments

Valuation Issues – Treatment of Minority Interest, Investments in Associates & Other Investments

瀏覽:825
日期:2024-06-02
Part 1 – Concept & Accounting What is Minority Interest? Put simply, it is the stake the minor (i.e. non-controlling) investor/s has/have in the ‘Consolidated’ company. E.g. company ‘H’ holds a 70% stake in Company ‘S’. Here, ‘H’ is called the ‘Holding’ o...看更多