Non controlling interest calculation | Accounting | Solutioninn.com

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Learn more about NCI at https://www.solutioninn.com/study-help/definitions/non-controlling-interest
It is the equity interest of outside investors other than of parent. In other words it is the equity in a subsidiary not attributable, directly or indirectly, to a parent. Non-controlling interest should be presented in the consolidated statement of financial position within equity, separately from the parent shareholders' equity.
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