<P> It is , however , possible ( such as through special voting rights ) for a controlling interest requiring consolidation to be achieved without exceeding 50 % ownership , depending on the accounting standards being employed . Minority interest belongs to other investors and is reported on the consolidated balance sheet of the owning company to reflect the claim on assets belonging to other , non-controlling shareholders . Also , minority interest is reported on the consolidated income statement as a share of profit belonging to minority shareholders . </P>
<P> It is , however , possible ( such as through special voting rights ) for a controlling interest requiring consolidation to be achieved without exceeding 50 % ownership , depending on the accounting standards being employed . Minority interest belongs to other investors and is reported on the consolidated balance sheet of the owning company to reflect the claim on assets belonging to other , non-controlling shareholders . Also , minority interest is reported on the consolidated income statement as a share of profit belonging to minority shareholders . </P>
what is minority interest on a balance sheet
what is minority interest on a balance sheet
the claim on assets belonging to other , non-controlling shareholders
the claim on assets belonging to other , non-controlling shareholders