That's a good question

Question 1: Under IFRS, the Minority interest belongs to equity section, but under US GAAP, the Minority Interest appears as a separate component.

Question 2: If we use stock to buy, for example, 90% of the target company, Asset and liability of both company are added up together, but NOT the equity! For equity section, there is something you need to be careful for: Assume it requires the company to issue $60M worth of stock shares to acquire 90% of another company. Then the common equity account under equity of the acquirer will increase by $60M. Under IFRS, we create a new account-minority interest under equity of the acquirer. Minority interest in his case is (1-%owned)*(Fair value of net identifiable asset).

2# jpang
那如果是这样的话，minority 不算 stockholder's equity, 应该是A

please help, thanks