标题: is Minority interest included in net income under gaap and ifrs respectively? [打印本页] 作者: laurab 时间: 2011-7-11 19:36 标题: is Minority interest included in net income under gaap and ifrs respectively?
is Minority interest included in net income under gaap and ifrs respectively?作者: kkn006 时间: 2011-7-11 19:36
Are you referring to the minority interest's share of the subsidiary's net income? If so, then yes, it is deducted.
NO EXCUSES作者: redskins44 时间: 2011-7-11 19:36
But only for the acquisition method. Equity method there is no minority interest account. And proportionate consolidation gives you NI without the minority interest.
