Zasady prezentacji kapitału właścicieli w międzynarodowej sprawozdawczości skonsolidowanej

Merger has always been associated with the capital market and shareholders who do not always have the majority influence policies in these endeavors participate in them. The article presents the changes in the presentation and measurement of minority interests in the international law of the balance sheet. Scope of the business combination has already been amended twice by IFRS 3 "Business Combinations." and IAS 27 “Separate and Consolidated Financial Statements".The amended standards have introduced a new presentation known as the non – controlling interest in the equity shares. Currently they have an impact on the determination of business value. It proposes a different way the recognition of differences arising from transactions with non-controlling interest.