Skip to main content
IFRS Academy

CERTYNEX IFRS ACADEMY

Search the Academy

Home
My learning path
Exercises & quizzes
Cases
Workpapers
Exams
My progress

CalculationIntermediateVariant — group VG.IFRS10.000005Published

Question · Attribution of profit to owners and non-controlling interests

Pin SA, a subsidiary of the Orme group, reports a profit of 300,000 for the year. Third parties hold 25 % of Pin. Case convention: the percentages did not change during the year, and there are no intragroup eliminations or other comprehensive income. Calculate the share of profit attributed to the non-controlling interests.

Profit of the subsidiary
300,000
Percentage held by third parties
25 %
Your answer

← Back to the concept