How to map non-controlling interests in group accounts
Under FRS102, Non-controlling interests, must be split between equity and Other Comprehensive Income (OCI).
This means that there is additional mapping available to show this split in the Other Comprehensive Income Statement.
An example journal is shown here:
| Map Number | Description | DR | CR |
| H91.02.00.01 | Non-controlling ints – equity mvmt type 1 (OCI) | 100 | |
| H91.02.00.04 | Non-controlling ints – profit for year (OCI) |
200 |
|
| X91.01.00.01 | Non-controlling interests - profit attributable equity | 200 | |
| X91.01.00.11 | Non-controlling interests - profit attributable OCI | 100 |
Note: Ensure that you include the X91.01.00.11 map code if you have the OCI relating to Non-controlling interests.
- Related template: FRS101/102/105 LLP
- Software platform: Working Papers 2018, Working Papers 2019, Working Papers 2020, Working Papers 2021, Working Papers 2022