A Non-Controlling Interest Is Entitled to a Share of Which

question 41

Multiple Choice

A non-controlling interest is entitled to a share of which of the following items?
I. Equity of the group entity at acquisition date.
II. Equity of the subsidiary at acquisition date.
III. Current period profit or loss of the subsidiary entity.
IV. Changes in equity of the subsidiary since acquisition date and the beginning of the current financial period.

• A) III only.
• B) I, II and III.
• C) I and II only.
• D) II, III and IV only.

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Definitions:

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