Category
Non-Controlling Interest (NCI)
Learn how to calculate and report non-controlling interests in consolidated financial statements.
How to Consolidate a Subsidiary When Ownership Is Less Than 100%
August 14, 2026
For three years, every entity in Daniel’s group was 100% owned. The consolidation was straightforward: add the trial balances together,…
Intercompany Eliminations When There Is a Non-Controlling Interest: Upstream, Downstream, and Lateral Sales
August 13, 2026
When every subsidiary in a group is wholly owned, intercompany eliminations are mechanically straightforward: the full profit on any intragroup…
NCI in the Consolidated Statement of Changes in Equity: How to Build the NCI Column Correctly
August 7, 2026
The audit partner had reviewed the consolidated financial statements twice. The income statement looked right. The balance sheet reconciled. But…
NCI and Currency Translation Adjustments: How to Split the CTA in Partly-Owned Foreign Subsidiaries
August 4, 2026
Most finance teams understand the mechanics of currency translation well enough: income statement items are translated at the average rate…
How to Calculate Non-Controlling Interest (NCI) in Financial Consolidation
May 10, 2026
When a parent company acquires a controlling stake in another business but does not own 100% of it, the financial…