Question
Non-controlling interest (NCI) is the ownership interest of those shareholders who hold shares in a subsidiary that are not owned by the immediate parent or
Non-controlling interest (NCI) is the ownership interest of those shareholders who hold shares in a subsidiary that are not owned by the immediate parent or the other group members. Discuss the implication of reporting NCI as a separate item of owners equity.
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Implementing And Auditing The Internal Control System
Authors: D. Chorafas
2001edition
0333929365, 978-0333929360
