A Non-Controlling Interest in the Net Assets of a Subsidiary

question 32

Multiple Choice

A non-controlling interest in the net assets of a subsidiary consists of the non-controlling interest's share at the date of the business combination:

• A) less 100% of any post-acquisition dividends paid.
• B) less the parent's share of any post-acquisition dividends paid or declared.
• C) plus a share of the changes in the subsidiary's equity since the business combination.
• D) less the non-controlling proportionate share of changes since the combination.

---

Definitions:

Wartime Shortages

Periods during war when there is a lack of availability of essential goods and resources due to increased demand and disrupted supply chains.

Opportunity Cost

The benefit missed out on when choosing one alternative over another, emphasizing the impact of choice on resource allocation.

Limited Resources

The finite availability of inputs such as labor, materials, and capital, which restricts production capabilities and economic growth.

Unlimited Wants

The concept in economics that human desires for goods and services exceed the available resources, leading to perpetual states of decision making and prioritization.