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Kế Toán Hợp Nhất Theo IFRS 3 by Mai Duong Thi is a document available to read on EtoBox.

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The document discusses accounting for non-controlling interests (NCI) according to IFRS 3. It states that NCI arises in consolidated financial statements when subsidiaries are not wholly owned by the parent. NCI are entitled to their share of retained earnings from incorporation, as well as other comprehensive income. The balance of NCI represents their share of the net assets of subsidiaries. The document also provides an analysis and reconstruction of the NCI balance on the statement of financial position

Author

Mai Duong Thi

Language

EN