Companies that report non-controlling interests in their financial statements need careful attention when evaluating the reasonableness of the reported business enterprise values (referred to herein ...

Non-controlling interests are any ownership below 51%, limiting decision-making power. Investors can hold direct or indirect non-controlling interests by purchasing shares or via acquisitions.

Under the general financial accounting rule, the determining factor for whether consolidated financial statements comes down to the level of control your company has over each business it has an ...