Minority interest appears on the consolidated balance sheet when a company owns more than 50% but less than 100% of a subsidiary company's stock.

Question

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Minority interest represents the portion of a subsidiary's equity that is not owned by the parent company and appears on the consolidated balance sheet as a separate line item. This occurs when the parent company owns between 50% and 100% of the subsidiary's stock.

Minority Interest Appears on the Consolidated Balance Sheet When a Company