Consolidation & Group Reporting
Non-Controlling Interests Explained: How to Calculate and Present the 25% You Don’t Own in a £2m Subsidiary
Consolidating a part-owned subsidiary means pulling in 100% of its figures, but the slice you don't own still has to be shown clearly. This guide uses a worked £2m acquisition to show exactly how to calculate and present Non-Controlling Interest at acquisition and in year-end profit, so your consolidated balance sheet actually balances.