Non-controlling interest in the consolidated financial statements of Dong Bac Corporation

  • Affiliations:

    1 Faculty of Economics and Business Administration, Hanoi University of Mining and Geology, Vietnam
    2 Faculty of Accounting, Hanoi University of Business and Technology, Vietnam

  • *Corresponding:
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  • Received: 10th-Aug-2020
  • Revised: 10th-Sept-2020
  • Accepted: 31st-Oct-2020
  • Online: 31st-Oct-2020
Pages: 125 - 134
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In the consolidated financial statements, the non-controlling interest is an important indicator, a part of equity. The recognition of this criteria will help the consolidated financial statements become more public, transparent and accurate, and help shareholders to understand their interests in the investment process and in the capital contribution process. However, at present, the regulations on recognition of non-controlling interest are still controversial when corporations, parent companies, and groups are implemented in practice, including Dong Bac Corporation. By analyzing, synthesizing and evaluating methods, the author focuses on researching the theoretical basis of non-controlling interest, clarifying how to recognize and present non-controlling interests at the Dong Bac Corporation.

How to Cite
Nguyen, T.Minh Thi and Hoang, O.Kim 2020. Non-controlling interest in the consolidated financial statements of Dong Bac Corporation (in Vietnamese). Journal of Mining and Earth Sciences. 61, 5 (Oct, 2020), 125-134. DOI:

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