Reflection in the consolidated financial statements of uncontrollable share of participation of shareholders of subsidiary was the most debatable question over the last 50 years. Only in 2010 with an exit of IFRS 10 "The consolidated financial statements" Council for IFRS came to a conclusion about need of separate reflection of uncontrollable share from a controlled share of parent society. The question of reflection in the consolidated financial statements of goodwill with uncontrollable share as it arises not in the exchange transaction, and as a result of the comparative assessment received in the form of a difference between the current market value and balance cost of uncontrollable shares appeared not less debatable.
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