Non-GAAP losses on investment securities, net of noncontrolling
interests, were $2.0 million, compared to gains of $9.6 million.
exclude income attributable to noncontrolling
Each view reflects how the parent's ownership and the noncontrolling
shareholders' interest (NCI) in the subsidiary are represented on the consolidated financial statements.
Among the principal changes would be a requirement to measure the acquired business at fair value and recognize the goodwill attributable to any noncontrolling
interests, not just to the acquirer.
93-12, claiming minority interest discounts on gifts of noncontrolling
interests to family members has been perceived by many as a technique that has the IRS's stamp of approval.
And, by using invested capital multiples, you can estimate the market value of a firm's total assets from the perspective of noncontrolling
BOS had approximately $4.7B of AUM as of September 30 and accounted for approximately $17.4M of revenue in Boston Private's Wealth Advisory segment, $11.9M of operating expense, and $2.1M of net income attributable to noncontrolling
interests in Boston Private's financial results during the first nine months of 2018.
in losses attributable to noncontrolling
owners of both public and nonpublic businesses would be routinely interested in estimates of future cash flows, only owners of public company equities have access to an active market where ownership interests can be readily sold or purchased.
One, Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or Both, would provide guidance on accounting for the noncontrolling
interest in a consolidated subsidiary, for costs incurred in issuing a financial instrument that has liability or equity characteristics and for repayments and conversions of convertible debt.