The ownership interests in the subsidiary that are held by owners other than the parent is a Noncontrolling interest. The noncontrolling interest in a subsidiary is part of the equity of the consolidated group. [FASB ASC (para. 810-10-45-15)]
The ownership interests in the subsidiary that are held by owners other than the parent is a Noncontrolling interest. The noncontrolling interest in a subsidiary is part of the equity of the consolidated group. [FASB ASC (para. 810-10-45-15)]