As Prescribed in IFRS 10,which of the Following Statements Is

question 23

Multiple Choice

As prescribed in IFRS 10,which of the following statements is incorrect with regards to non-controlling interests in subsidiaries?

• A)Non-controlling interests are presented in the consolidated statement of financial position within equity, separately from the equity of the owners of the parent.
• B)Profit or loss and each component of other comprehensive income are attributed to the owners of the parent and to the non-controlling interests.
• C)Total comprehensive income is attributed to the owners of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance.
• D)All of the given statement are correct.

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