A Consolidated Statement of Comprehensive Income Discloses the Non-Controlling Interest

question 23

Multiple Choice

A consolidated statement of comprehensive income discloses the non-controlling interest as:

• A) a separate component of revenue.
• B) a separate component of profit before tax and a separate component of tax expense.
• C) a separate component of each line item of revenue and expense.
• D) a separate portion of profit or loss attributable to the non-controlling interest.

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Definitions:

Integrative Negotiation

A negotiation approach focused on mutual benefit, where parties collaborate to find solutions that satisfy the interests of all involved.

Axis

A central line around which a body or structure is symmetrically arranged or a point about which something rotates.

Distributive Negotiation

A negotiation approach focusing on dividing a fixed amount of resources, often resulting in a win-lose scenario.

Win-Win Situation

A scenario in which all parties involved gain or achieve their objectives.