| Autor: Marzena Strojek-Filus | 655 |
Strony: 655-665
pełen tekst
THE RIGHTS OF MINORITY INTERESTS OF SHAREHOLDERS IN THE CONSOLIDATED FINANCIAL STATEMENT
Summary
Information about minority interests is one of the more important informations presented in the consolidated financial report. The range of this dates is different in the Polish and International Accounting Standards. An indication and evaluation of informations and the kind of there presentation is the main purpose of this paper. The purpose is also analysis of the results of applaing different methods of valuation of minority interests – non-controlling interests - concered with the goodwill on consolidation, presenting in the consolidated financial statement.
pełen tekstTHE RIGHTS OF MINORITY INTERESTS OF SHAREHOLDERS IN THE CONSOLIDATED FINANCIAL STATEMENT
Summary
Information about minority interests is one of the more important informations presented in the consolidated financial report. The range of this dates is different in the Polish and International Accounting Standards. An indication and evaluation of informations and the kind of there presentation is the main purpose of this paper. The purpose is also analysis of the results of applaing different methods of valuation of minority interests – non-controlling interests - concered with the goodwill on consolidation, presenting in the consolidated financial statement.