Answer / anil

minority shareholders Equity(other then parent company Equity)
in a subsidiary company is called minority interest

Answer / madhu

Minority interest in business is an accounting concept that
refers to the portion of a subsidiary corporation's stock
that is not owned by the parent corporation. The magnitude
of the minority interest in the subsidiary company is
always less than 50% of outstanding shares, else the
corporation would cease to be a subsidiary of the parent.
[1] Minority interest belongs to other investors and is
reported on the consolidated balance sheet of the owning
company to reflect the claim on assets belonging to other,
non-controlling shareholders. Also, minority interest is
reported on the consolidated income statement as a share of
profit belonging to minority shareholders.

Minority interest is an integral part of the enterprise
value of a company. The converse concept is an associate
company.

Under IFRS and US GAAP, the minority interest is reported
in the equity section of the consolidated balance sheet

Answer / rooney

It represents shares owned by third parties when Company A
acquires Company B. In other words, minority interest
represents the equity interest of outside shareholders in
consolidated subsidiaries. Under GAAP, if Company A owns
50% or more of Company B, the two companies are treated as
if they were one for financial statement purposes. Thus an
account namely, minority interest must be presented to
indicate that not all the assets and liabilities are
related to Company A, the parent company. Minority interest
ordinarily appears on the balance sheet between liabilities
and shareholders equity. On the income statement, minority
interest in the income of a consolidated subsidiary is
shown as a deduction of consolidated net income. If Company
A has a minority interest of less than 50% in Company B,
then minority interest does not appear on the balance sheet
or income statement of Company A, and other methods are
used to account for its minority interest.

Answer / narendra

minority interest means the equity of the minority share
holders in subsidiary company.

Answer / bloody idiot

If a firm has a controlling interest in subsidiary, the pro-
rata share of the subsidiary's income for the portion of
the subsidiary that the firm does not own is reported in
the parent's Income Statement as Minority Owner's Interest.
The same is substracted from Parent co's Income since a
controlling interest means the subsidiary's entire net
income is included in the firm's Income Statement

Answer / raghunadh

Minority interest means the equity of the minority share
holders in subsidiary company. 50% of voting rights.

Answer / chiranjeevi

the company which is acquiring less than 50% of shares in
another existing company is known as minority interest

Answer / sumitra.raghavan

in case of a subsidiary company the portion of ownership held
by parties other then parent company

Answer / gnraja

minority interest is the equity of a minority share holder
in a subsidiary corporation and not owned by the parent
corporation.

it is shown on the liabilities side of the
consolidated balance sheet.

Answer / farooq

A minority interest represent a minority of shares not held
by the holding company of a subsidiary. it means that the
subsidiary is not wholly owned by the holding company

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