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标题: Minority interest in ROE [打印本页]

作者: JRossSter    时间: 2013-3-31 17:40     标题: Minority interest in ROE

Why isnt minority interest added back to the numerator in computing ROE?
Net income is after deducting minority interest, but total equity (ROE denominator) includes minority + preferred + common.
作者: busterbluth    时间: 2013-3-31 17:40

Including minority interest in equity is a fairly new concept , so I think its a matter of standard practice not having caught up with changing accounting rules.




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