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.

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