La rappresentazione delle minoranze nel bilancio consolidato

Group accounts are based on a tiered view of accounting for investments. There are alternative consolidation theories, proposed as alternatives for accounting for controlled, but less than wholly owned subsidiaries. The consolidation of a partially owned subsidiary differs from the consolidation of a wholly subsidiary in one major respect, the recognition of minority interests. Minority interest or non-controlling interest is a term applied to the claims of stockholder other than the parent company (the controlling interest) to the net income or losses is displayed in the consolidated income statement and the net assets of the subsidiary. The minority interest in the subsidiary’s net income or losses is displayed in the consolidated income statement, and the minority interest in the subsidiary’s net assets is displayed in the consolidated balance sheet. The appropriate classification and presentation of minority interest in consolidated financial statements has been a perplexing problem for accountants, especially because it is recognised not only in the consolidation process but also according to the conception of group adopted. The main issue addresses is that of how minority interest should be measured and disclosed in consolidated financial statements, according to different group theories, national and international standards.