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non-controlling interest

 as the 'equity in a subsidiary not attributable, directly or 

indirectly, to a parent'. 

 (Appendix A). 

 

NCI is shown in the equity section of the consolidated statement of financial position (IFRS 10, para. 22) 

and is included in the consolidated financial statements at its fair value plus the NCI's share of post-

acquisition retained earnings and other reserves.  

Non-controlling interest 

 

  

$ 

Fair value of NCI at acquisition 

  

X 

Plus NCI's share of post-acquisition retained earnings (and other reserves)