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Consolidating balance sheet minority interest

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The shift to the term “noncontrolling interest” will emphasize a parent’s substantive control over a subsidiary rather than a simple ownership percentage and will more usefully reflect the underlying economic and accounting concepts.There is much more to the standard than just this name change.If you don’t like reading, you can skip to the end of this article and watch my video.If you’d like to revise a theory first, then please read my summary of IFRS 3 Business Combinations and IFRS 10 Consolidated Financial Statements, both of them contain video in the end.The similar term "minority interest" was previously used in standards.

Measure NCI at its proportionate share of Baby’s net assets.

The control means that the investor can govern the financial and operating policies of its subsidiaries to gain benefits from the operations of subsidiary.

Usually the control can be gained if more than 50% of the voting rights are acquired by a party.

The result will be more informative financial statements that reflect how the existence of and changes in noncontrolling interests (NCI) can affect cash flow potential for the consolidated entity and its shareholders. 160 is the name change from “minority interest” to “noncontrolling interest.” The problem with the old terminology was that it did not encompass the full range of combination scenarios.

Some majority ownership positions don’t lead to consolidation, such as when a subsidiary is in bankruptcy. 46(R), , a parent with a minority holding in another entity may have sufficient control to require consolidation if it is deemed to be the primary beneficiary of the subsidiary’s activities. 15, FASB issued an exposure draft proposing revisions to Interpretation no. Among other things, the proposal requires performing new qualitative analysis when determining if a financial interest in a VIE is to be consolidated.