Research On Accounting Information Disclosure Of Non-controlling Interest

Non-controlling interests, which is also known as minority interests,is not directly or indirectly attributable to the parent company of subsidiary rights. As China's capital market developing, non-controlling interest amount is also growing in enterprise groups, which have large total capital, complex ownership structure and are developing rapidly. In theoretical and practical aspects, how to provide relevant and reliable accounting information in non-controlling interest is more and more important. Theoretical points on the nature and amount of non-controlling interest are complex, so we need to analysis deeply and confirm seriously. In practice the relevant criteria have been modified repeatedly,so we need to reorganize and summarize systemly. Based on these reasons, I finally chose to Accounting Information Disclosure of Non-controlling Interest as the research centre of the paper.This article is divided into four parts:the first part, which is called Introduction,mainly introduces the background study on the significance, contents and methods, this major effort to break through problems and limitations. The second part focuses on non-controlling interest and the theoretical basis of accounting information reported. This part, on the one hand Discusses the connotation of non-controlling interest from the perspective of capital markets and equity structure.on the other hand analyzes three main factors that can affect Accounting Information Disclosure of Non-controlling Interest. The third part is the main section of this article which study the problems of non-controlling interest accounting information one by one. Speak specifically it includes whether the non-controlling interests should be recognized, how to recognize, how to measure excess loss of follow-up treatment of a subsidiary and analys situations of changes in ownership, proposed treatment of the principles of equity transactions. The fouth part is mainly about present situation of Accounting Information Disclosure of Non-controlling InterestThrough these, I believe that recognize non-controlling interest as rights which is approved by economic entity theory can meet the needs of economic development and the needs of report users better. In addition I believe it is right to adopt fair value to Determine the amount of non-controlling interest,but how to implement in practice still need discussed.By Analysis 2010 listed company financial report, I think most company implement the existing guidelines that about Accounting Information Disclosure of Non-controlling Interest well, but I recommend on the one hand accounting guidelines should further unify the contend of the non-controlling interest accounting information reported, force disclosure more of useful of information; on the other hand report users should pay more attentions on non-controlling interest information in order to understand the real meaning of these informationgs and their improve decision correctness.