Evolution of concepts of minority interest

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7 Scopus citations


The FASB is currently addressing issues related to accounting for minority interest as a part of the "entity project". Decisions regarding the measurement and financial statement presentation depend upon the determination of the fundamental nature of minority interest. Alternative views describing the nature of minority interest rely upon alternative equity theories of consolidation. This paper traces the evolution of concepts of minority interest from the early 1900s to the present. The evolution is placed in perspective vis-a-vis the development of relevant corporate theories of equity.

Original languageEnglish
Pages (from-to)59-78
Number of pages20
JournalAccounting Historians Journal
Issue number1
StatePublished - 1993

Bibliographical note

Publisher Copyright:
© 1993, Academy of Accounting Historians. All rights reserved.

ASJC Scopus subject areas

  • Accounting


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