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:

Antivirus Software

Software that protects the operating system and applications from malware.

Virtualization

The process of creating a virtual rather than actual version of something, including but not limited to a virtual computer system.

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