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.

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Definitions:

Pressure

A psychological state characterized by the perception of demands or stressors that are viewed as taxing or exceeding one's resources or abilities.

Expectation

A belief about what will happen in the future, often based on experience or hypothetical scenarios.

Levels

Different stages or degrees of magnitude, intensity, or depth in a hierarchy or process.

Response

An action or change in behavior that occurs as a result of a stimulus or situation.