下载亿题库APP
联系电话:400-660-1360
请谨慎保管和记忆你的密码,以免泄露和丢失
请谨慎保管和记忆你的密码,以免泄露和丢失
Income Statement– Minority Interest
When one company (the parent) controls another company (the subsidiary), the parent presents its own financial statement information consolidated with that of the subsidiary.
Each line item of the consolidated income statement includes the entire amount from the relevant line item on the subsidiary’s incomestatement (after removing any intercompany transactions).
If the parent does not own 100% of the subsidiary, it is necessary for the parent to present an allocation of net income to the minority interests.
Minority interests, also called non-controlling interests, refer to owners of the remaining shares of the subsidiary that are not owned by the parent.
The share of consolidated net income attributable to minority interests is shown at the bottom of the income statement along with the net income attributable to shareholders of the parent company.
Personal Income & Personal Disposable Income:Personal Income Personal Disposable Income:PersonalIt measures the amount of after-tax income that households have to spend on goods andprofits plus the capital consumption allowance.
Interest Rates:rateRequiredDiscountOpportunitycostparticular course of action.
Other Comprehensive Income:statement and then presents the components of other comprehensive income.
微信扫码关注公众号
获取更多考试热门资料