Non-controlling interest in the consolidated financial statements of Dong Bac Corporation

Abstract

In the consolidated financial statements, the non-controlling interest is an important indicator, a part of equity. The recognition of this criteria will help the consolidated financial statements become more public, transparent and accurate, and help shareholders to understand their interests in the investment process and in the capital contribution process. However, at present, the regulations on recognition of non-controlling interest are still controversial when corporations, parent companies, and groups are implemented in practice, including Dong Bac Corporation. By analyzing, synthesizing and evaluating methods, the author focuses on researching the theoretical basis of non-controlling interest, clarifying how to recognize and present non-controlling interests at the Dong Bac Corporation.