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Disclosure of Non-controlling Interests in the Statement of Financial Situation
[Zveřejnění nekontrolních podílů v rozvaze]

Author

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  • Vladimír Zelenka

Abstract

There is the conceptual problem to incorporate the non-controlling interests (NI) in the statement of financial position. Existing approaches are unincorporation of NI into the statement of financial position, incorporation of NI in liabilities, incorporation of NI in equity and so called "mezzanine view" i.e. incorporation of NI as particular part of the statement of financial position besides equity and liabilities. No indicated approach is conformable with the conceptual frameworks for the financial reporting.

Suggested Citation

  • Vladimír Zelenka, 2011. "Disclosure of Non-controlling Interests in the Statement of Financial Situation [Zveřejnění nekontrolních podílů v rozvaze]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(3), pages 125-129.
    • Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:3:id:129:p:125-129
    DOI: 10.18267/j.cfuc.129
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    More about this item

    Keywords

    Non-controlling (minority) interest; Consolidated financial statements; Equity; Liabilities; Nekontrolní (menšinový) podíl; Konsolidovaná účetní závěrka; Vlastní kapitál; Cizí kapitál;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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