Minority interests are shown as equity: that is,as contributors of equity capital to the economic entity:

Question

Quizplus · Accepted Answer

Minority interests are shown as equity in the balance sheet of the parent company, reflecting their contribution to the equity capital of the economic entity. This is done to accurately represent the ownership structure of the company and the value of the minority stake held by external investors.

Minority Interests Are Shown as Equity: That Is,as Contributors of Equity