When the Non-Controlling Interest's Share of the Subsidiary's Goodwill Cannot

question 8

Multiple Choice

When the Non-Controlling Interest's share of the subsidiary's goodwill cannot be reliably determined, the method used to prepare consolidated financial statements is:

• A) the Entity Theory.
• B) the Proprietary Theory.
• C) the Parent Company Theory.
• D)the Parent Company Extension Theory.

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Definitions:

Group Footer

A section in report or document design that summarizes data or provides additional information at the end of a group section.

Record Source

The underlying data that provides the information displayed in a database object, such as a form or report.

Currency

The system of money in general use in a particular country, or the physical coins and banknotes that comprise this system.

Percent

A ratio or fraction out of 100 used to express quantities.