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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Definitions:

Blood Thinner

Medication or substances that prevent blood clots by reducing the blood's ability to clot, used to prevent strokes and heart attacks.

Psychomotor Learning

The process of developing motor skills and physical movements through practice and experience, often involving the coordination of the mind and body.

Health Literacy

The degree to which individuals can obtain, process, and understand basic health information and services needed to make appropriate health decisions.

Discharge Teaching

The process of educating patients and their caregivers about care requirements, medications, follow-up appointments, and health management strategies after leaving a healthcare facility.