标题: Minority Interest in Consolidated Subsidiaries [打印本页] 作者: whaler 时间: 2011-7-13 15:29 标题: Minority Interest in Consolidated Subsidiaries
When presenting these on the balance sheet, I know under IFRS its just reported seperately as a part of shareholders equity but what about under US GAAP? I know in the 2010 curriculum it was in Mezzanine but for 2011 what is it under (CFA material mentioned it was changing last year and I couldn't find it while skimming ss 8).
