Which of the Following Entity(ies)is(are)considered Flow-Through Entity(ies)

question 4

Multiple Choice

Which of the following entity(ies) is(are) considered flow-through entity(ies) ?

• A)C corporation.
• B)Sole proprietorship.
• C)Non-profit corporations.
• D)Estates.

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Definitions:

Measuring NCI

Stands for the process of valuing a Non-Controlling Interest, which represents ownership in a subsidiary not held by the parent company.

Ordinary Shares

Equity securities representing ownership in a company, which entitle holders to vote at shareholder meetings and receive dividends.

Preference Shares

A class of ownership in a corporation that has a higher claim on assets and earnings than common shares, typically with fixed dividends and without voting rights.

NCI

Non-controlling interest, a portion of the equity in a subsidiary not attributable, directly or indirectly, to the parent company.