Minority interest, also referred to as non-controlling interest (NCI), is the share of equity ownership in a subsidiary’s equity that is not owned or controlled by the parent corporation. The parent company has a controlling interest of 50 to less than 100 percent in the subsidiary and reports the financial results of the subsidiary consolidated with its own financial statements. In video tutorial , we will explain step by step Oracle FCCs Minority Interest Journal Entry.
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Oracle FCCs Minority Interest Journal Entry |FCCs Journal Entry |Non-Controlling Interest (NCI).