Disclosure of Non-controlling Interests in the Statement of Financial Situation

There is the conceptual problem to incorporate the non-controlling interests (NI) in the statement of financial position. Existing approaches are unincorporation of NI into the statement of financial position, incorporation of NI in liabilities, incorporation of NI in equity and so called “mezzanine view” i.e. incorporation of NI as particular part of the statement of financial position besides equity and liabilities. No indicated approach is conformable with the conceptual frameworks for the financial reporting.