On the Radar — Noncontrolling interests
Published on:
01 Dec 2023
This publication briefly summarizes key issues related to the accounting for noncontrolling interests — specifically, attribution of net income or loss, the treatment of redeemable noncontrolling interests, accounting for changes in a parent’s ownership interest, and presentation and disclosure.
The On the Radar is available on the Deloitte Accounting Research Tool Web site.