CERTYNEX IFRS ACADEMY

Where and how does a parent present non-controlling interests in the consolidated statement of financial position?

Within equity, separately from the equity of the owners of the parent.

Within liabilities, like borrowings, since they represent the claims of third parties on the group.

Within equity, but grouped with that of the owners of the parent, with no separate line.

Outside the statement of financial position, in a note, since they do not concern the owners of the parent.