3 Setting Organizational Boundaries
tively. Where the parent’s interest does not equal 100 percent, the consolidated profit and loss account and balance sheet shows a deduction for the profits and net assets belonging to minority owners. The parent company has significant influence over the operating and financial policies of the company, but does not have finan-cial control.
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www.accaglobal.comUnder RoI GAAP, there is no option to fair value NCI (minority interest) at the time of acquisition and changes in equity allocated to NCI are determined based on present ownership interest. Under IFRS, where there is a reduction in the ownership without losing control, the carrying amounts of the controlling and