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IAS 1 requires profit or loss and the total comprehensive income for the period reported on the face of the statement of comprehensive income to be disaggregated between the non-controlling interest and the owners of the parent.
Content Analysis
A research method for studying documents and communication artifacts, which involves coding and analyzing texts or images.
Interview
A formal conversation where questions are asked and answers are given, usually for information gathering or assessment purposes.
Content Analysis
A research technique for systematically analyzing textual material by categorizing content into groups based on selected criteria to interpret patterns.
Unobtrusive
Methods of data collection in research that do not interfere with the subjects or alter their behavior, ensuring natural and unaffected responses.
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