Presentation of non-controlling interests

Learning objectives

• Identify where non-controlling interests are presented in the consolidated statement of financial position.L1
• Explain why they are presented within equity, separately from the equity of the owners of the parent.L1

Normative references

• IFRS 10 §22A parent presents non-controlling interests in the consolidated statement of financial position within equity, separately from the equity of the owners of the parent.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

3 questions

• In the consolidated statement of financial position, non-controlling interests are presented within equity, separately from the equity of the owners of the parent.L1
• Where and how does a parent present non-controlling interests in the consolidated statement of financial position?L1
• An intern presents the non-controlling interests of the Orme group among liabilities in the consolidated statement of financial position. What correction is needed?L1