Minority interest is:
A: The net assets of a subsidiary attributable to others outside the group.
B: None of above.
C: Minority shareholders of the parent company.
A: The net assets of a subsidiary attributable to others outside the group.
B: None of above.
C: Minority shareholders of the parent company.
举一反三
- Subsidiary refers to a company that is owned or controlled by another larger company, i.e. parent company.( )
- To account for minority interests: A: Consolidate only the proportion of assets and liabilities belonging to the parent. B: Consolidate all assets and liabilities of a subsidiary, then show a deduction for the minorities’ share.
- There is no Chinese minority group believing in Islam. （ ）
- Dai minority is reputed as the “Ethnic Group of ________”.
- The charity organization, “Heal the World Foundation”, was designed to improve the lives of minority group.