Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Accounting Term
|
| gptkbp:affects |
acquisitions
disposals |
| gptkbp:alsoKnownAs |
Minority Interest
|
| gptkbp:appearsIn |
consolidated financial statements
|
| gptkbp:disclosedIn |
notes to financial statements
|
| gptkbp:hasRightTo |
share of subsidiary’s profits
|
| https://www.w3.org/2000/01/rdf-schema#label |
Noncontrolling Interests
|
| gptkbp:mayReceive |
dividends
|
| gptkbp:measures |
fair value at acquisition date
|
| gptkbp:partOf |
consolidated equity
|
| gptkbp:recognizedBy |
gptkb:IFRS
gptkb:US_GAAP |
| gptkbp:refersTo |
ownership interest in a subsidiary not attributable to the parent company
|
| gptkbp:reportsTo |
equity section of balance sheet
|
| gptkbp:represents |
portion of net assets of subsidiary not owned by parent
|
| gptkbp:requires |
gptkb:IFRS_10
ASC 810 (US GAAP) |
| gptkbp:bfsParent |
gptkb:ASC_810
|
| gptkbp:bfsLayer |
7
|