Recognition of Non-Controlling Interest in Consolidated Financial Statements Based on Property Rights
Keyword(s):
AbstractWe suggest a recognition of non-controlling interest in consolidated financial statements that takes into account the property rights structure within subsidiary companies, in particular, majority requirements on restructurings, which may differ between countries. Our approach rests on a property rights index based on cooperative game theory. This index captures a parent company’s ability to acquire future gains of the subsidiary.
2014 ◽
Vol 9
(4)
◽
pp. 854
◽
Keyword(s):
2020 ◽
Vol 20
(1)
◽
pp. 67-75
Keyword(s):
2021 ◽
Vol 133
◽
pp. 107183
2020 ◽
Vol 21
(1)
◽
Keyword(s):
Keyword(s):
Keyword(s):
Keyword(s):
2019 ◽
Vol 6
(5)
◽
pp. 1095-1107
◽
2009 ◽
Vol 18
(1)
◽
pp. 25-33
◽