measuring non-controlling interest in subsidiaries. Design/methodology/approach – The paper uses two scenarios to illustrate how … non-controlling interest in subsidiaries should be measured in the presence of goodwill impairment loss. Findings – The … way the management of a reporting entity values the non-controlling interest in a subsidiary will result in different …

measuring non‐controlling interest in subsidiaries. Design/methodology/approach – The paper uses two scenarios to illustrate how … non‐controlling interest in subsidiaries should be measured in the presence of goodwill impairment loss. Findings – The … way the management of a reporting entity values the non‐controlling interest in a subsidiary will result in different …