The Disclosure of Non-Controlling Interests in the (A)comprehensive Income Statement;

question 10

Multiple Choice

The disclosure of non-controlling interests in the (a) comprehensive income statement; and (b) statement of financial position is as follows:

• A) (a) profit or loss attributable to non-controlling interest in the notes; (b) non-controlling interest in equity as a separate line item
• B) (a) profit or loss attributable to non-controlling interest on the face; (b) non-controlling interest in equity as part of share capital
• C) (a) profit or loss attributable to non-controlling interest in the notes; (b) non-controlling interest in equity as part of share capital
• D) (a) profit or loss attributable to non-controlling interest on the face; (b) non-controlling interest in equity as a separate line item

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Definitions:

Objectives

Specific, measurable goals that an organization or individual aims to achieve within a defined timeframe.

Performance Targets

Specific goals set for individuals or teams to achieve in their work, often used as a measure for performance appraisals.

Planning Horizon

The time frame within which plans or strategies are developed and expected to be implemented or achieve a specific target.

Operational Planning

The process of creating short-term, detailed steps and allocating resources to achieve the strategic goals of an organization.