When Presenting a Consolidated Statement of Comprehensive Income, the Non-Controlling

question 26

Multiple Choice

When presenting a consolidated statement of comprehensive income, the non-controlling interest is shown as:

• A) a separate component of each individual line item.
• B) a separate portion of profit or loss attributable to the non-controlling interest.
• C) part of the total revenue of the group.
• D) part of the total expenses of the group.

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Definitions:

Legal Right

A defined entitlement protected by law that allows individuals to act in a certain way or requires others to act in relation to the holder.

Public Support

Refers to the backing or endorsement of policies, individuals, or causes by the general population.

Abortion

The termination of a pregnancy before the fetus can live independently, often invoked as a complex moral and legal issue.

Gay

A term that primarily refers to a homosexual person or the trait of being homosexual.