ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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NON-CONTROLLING INTEREST Definition
NON-CONTROLLING INTEREST is an equity ownership stake in a corporation where the held position gives the investor no influence on how the company is run. The majority of investor positions are deemed to be a non-controlling interest because their ownership stake is so insignificant relative to the total number of outstanding shares. For smaller companies, any position that holds less than 50% of the outstanding voting shares is deemed to be a non-controlling interest.
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REPOSSESSION is the action of regaining possession, e.g. the seizure of collateral securing a loan that is in default.
ACCRUAL CONCEPT see ACCRUAL BASIS OF ACCOUNTING.