Question

what is minority interest? how it effect financial modeling (valuation)?

Answer 1

minority interest is the equity that is not owned by the firm or owned by other investors into the acquired firm.
A company acquires B for it 90% share ownership. A will show in its bs what is not owned by it in company B.bcoz on A's balsheet all the assets and liability are recorded by rule. minority interest is what A does'nt own.