Minority interest Information & Minority interest Links at HealthHaven.com

Minority interest in business is an accounting concept that refers to ownership of a company (subsidiary) that is less than 50% of outstanding shares.^[1] Minority interest belongs to other investors and is reported on the consolidated balance sheet of the owning company to reflect the claim on assets belonging to other, non-controlling shareholders. Also, minority interest is reported on the consolidated income statement as a share of profit belonging to minority shareholders.

Minority interest is an integral part of the enterprise value of a company. The converse concept is an associate company.

Under IFRS and US GAAP, the minority interest is reported in the equity section of the consolidated balance sheet.

[edit] See also

[edit] External links

[edit] References

^ http://www.groco.com/readingroom/bus_dloc_mid.aspx The Minority Interest Discount

This accounting-related article is a stub. You can help Wikipedia by expanding it.

[0] ttp://www.groco.com/readingroom/bus_dloc_mid.aspx The Minority Interest Discount

[1]