Minority Interest interest

Spongebob

Hi:
Can anyone let me know the classification of minority interest under GAAP and IFRS?

Many thanks

shootingstar

I think since Dec 2008, both of Gaap require a disclosure in equity

MythosHF

thank you guys

rgonzalez

Think its...

GAAP: Equity or mezzanine (In between equity and liabilities)

IFRS: Equity