TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
NON-CONTROLLING INTEREST [1 record]
Record 1 - internal organization data 2015-04-22
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Taxation
Record 1, Main entry term, English
- non-controlling interest
1, record 1, English, non%2Dcontrolling%20interest
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- minority interest 2, record 1, English, minority%20interest
correct, see observation, Great Britain, United States
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
In consolidated financial statements, the equity in subsidiaries that is applicable to shares that are not owned by the parent company or by a consolidated subsidiary company. 3, record 1, English, - non%2Dcontrolling%20interest
Record number: 1, Textual support number: 1 OBS
minority interest: term used by the International Accounting Standards Board. 4, record 1, English, - non%2Dcontrolling%20interest
Record 1, Key term(s)
- minority interests
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 1, Main entry term, French
- part des actionnaires sans contrôle
1, record 1, French, part%20des%20actionnaires%20sans%20contr%C3%B4le
correct, feminine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- part des actionnaires minoritaires 2, record 1, French, part%20des%20actionnaires%20minoritaires
correct, feminine noun
- intérêts minoritaires 1, record 1, French, int%C3%A9r%C3%AAts%20minoritaires
correct, see observation, masculine noun, plural, Belgium, France
- intérêts de tiers 1, record 1, French, int%C3%A9r%C3%AAts%20de%20tiers
correct, masculine noun, plural, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans des états consolidés, fraction des résultats nets et des capitaux propres d'une filiale se rattachant aux actions qui n'appartiennent ni à la société mère, ni à une autre filiale comprise dans le périmètre de consolidation. 1, record 1, French, - part%20des%20actionnaires%20sans%20contr%C3%B4le
Record number: 1, Textual support number: 1 OBS
intérêts minoritaires : terme utilisé par le Conseil des normes comptables internationales. 3, record 1, French, - part%20des%20actionnaires%20sans%20contr%C3%B4le
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Sistema tributario
Record 1, Main entry term, Spanish
- intereses minoritarios
1, record 1, Spanish, intereses%20minoritarios
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
En los balances consolidados, representan la parte que algunos terceros tienen en el capital de subsidiarias consolidadas. Desde el punto de vista del análisis del riesgo crediticio, no se deben considerar como pasivo. 1, record 1, Spanish, - intereses%20minoritarios
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