The Following Information Is Required to Be Disclosed for the Non-Controlling

question 18

Multiple Choice

The following information is required to be disclosed for the non-controlling interest (NCI) except for:

• A) the NCI share of consolidated equity.
• B) the NCI share of consolidated profit before tax.
• C) the NCI share of consolidated profit after tax.
• D) the NCI share of consolidated comprehensive income.

---

Definitions:

Confirmation Bias

The propensity to find, interpret, choose, and recollect details in a way that corroborates the existing beliefs or hypotheses of a person.

Hindsight Bias

The tendency to believe, after learning an outcome, that one would have foreseen it.

Availability Heuristic

A cognitive bias that causes people to overestimate the likelihood of events based on their ability to recall examples more easily.

Confirmation Bias

The habit of looking for, comprehending, selecting, and reminiscing about information that validates an individual's prior convictions or theories.