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Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
The share of [...] is shown at the bottom of the income statement along with the net income attributable to shareholders of the parent company.
Answer
consolidated net income attributable to minority interests

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
The share of [...] is shown at the bottom of the income statement along with the net income attributable to shareholders of the parent company.
Answer
?

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
The share of [...] is shown at the bottom of the income statement along with the net income attributable to shareholders of the parent company.
Answer
consolidated net income attributable to minority interests
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The share of consolidated net income attributable to minority interests is shown at the bottom of the income statement along with the net income attributable to shareholders of the parent company.

Original toplevel document

3.1.2.1. Income Statement
necessary for the parent to present an allocation of net income to the minority interests. Minority interests, also called non-controlling interests, refer to owners of the remaining shares of the subsidiary that are not owned by the parent. <span>The share of consolidated net income attributable to minority interests is shown at the bottom of the income statement along with the net income attributable to shareholders of the parent company. <span><body><html>

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