What Is the Method of Presentation Required by SFAS 160

question 10

Multiple Choice

What is the method of presentation required by SFAS 160 of "non-controlling interest" on a consolidated balance sheet?

• A) As a deduction from goodwill from consolidation.
• B) As a separate item within the long-term liabilities section.
• C) As a part of stockholders' equity.
• D) As a separate item between liabilities and stockholders' equity.

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Definitions:

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The process where decision-making is carried out with the input and consensus of a group, rather than by an individual, to enhance the quality of decisions.

Logrolling

A practice in politics and organizational settings where individuals exchange favors or support for mutual benefit, often seen as a form of reciprocity.

Greater Pool Of Knowledge

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A methodical approach involving identifying a problem, generating solutions, selecting a solution, and implementing and evaluating the solution.