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Friday, November 01, 2019 11:04:05 AM
https://www.investopedia.com/articles/investing/082715/how-calculate-minority-interest.asp
"On a consolidated income statement, minority interest is recorded as a share of the minority shareholders’ profit, in compliance with FASB standards."
https://www.fasb.org/summary/stsum160.shtml
"The amount of consolidated net income attributable to the parent and to the noncontrolling interest be clearly identified and presented on the face of the consolidated statement of income."
" It also requires disclosure, on the face of the consolidated statement of income, of the amounts of consolidated net income attributable to the parent and to the noncontrolling interest"
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