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GLUZOVÁ TEREZA. 2016. Disclosure of Subsidiaries with Non-controlling Interest in Accordance with IFRS 12: Case of Materiality. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 64(1): 275-281. Consolidated fi nancial statements present aggregated information for parent company and its subsidiaries. For non-wholly owned subsidiaries, International Financial Reporting Standards require non-controlling interest to be presented within consolidated equity to distinguish itdoi:10.11118/actaun201664010275 fatcat:kbducbevczdorl2xwxfxfft66i