Article1993

EVOLUTION OF CONCEPTS OF MINORITY INTEREST

11 citations0/0 files storedAccounting Historians Journal

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and Valuation Research

Abstract

The FASB is currently addressing issues related to accounting for minority interest as a part of the “entity project”. Decisions regarding the measurement and financial statement presentation depend upon the determination of the fundamental nature of minority interest. Alternative views describing the nature of minority interest rely upon alternative equity theories of consolidation. This paper traces the evolution of concepts of minority interest from the early 1900s to the present. The evolution is placed in perspective vis-a-vís the development of relevant corporate theories of equity.

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2010Accounting Practice and Procedure

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