Udziały mniejszości – kontrowersyjny obszar pomiaru i prezentacji w systemie rachunkowości
Minority interests – controversial area of measurement and presentation in the system of accounting

Summary/Abstract: The combinations and acquisitions of companies always have been connected with the capital market. The shareholders participate in them, do not always have influence on the policy in these ventures. However, they would like to know the resulting benefits from the participation in equity of a given economic unit. Accounting, which in the form of the consolidated financial report is to provide reliable and comparable information for present and future investors, should meet these requirements. The article presents changes in international reporting resulting from the introduction of IFRS 3 „Business Combinations” and revised IAS 27 „Consolidated and separate financial reports”, which have affected the presentation and the measurement of minority interests. The next changes in consolidated reporting were affected by entity concepts of accounting, especially the theory of the economic entity. In the new terminology „minority interests” were replaced with „non – controlling interests”. A different way was suggested for treatment of differences arising as a result of transactions with the minority interests. All these changes are aimed at development of the financial market by providing reliable information for owners of equity in companies listed on stock exchange and for future investors.

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