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Lecture_Topic_11_Non_Controlling_Interest_2xpage

Lecture_Topic_11_Non_Controlling_Interest_2xpage - Chapter...

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Chapter 25 Consolidation: non-controlling interest Prepared by Emma Holmes AASB 127 defines non-controlling interest as “that portion of equity of a subsidiary attributable to equity interests that are not owned, directly or indirectly through subsidiaries, by the parent Recall from chapter 22, that non-controlling interests are classified as a contributor of equity to the group NCI is presented and identified within equity separately from the parent’s equity The NCI is entitled to a share of the consolidated equity. The remainder of this lecture will examine how the NCI’s share of equity is calculated Nature and calculation of NCI
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