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

---

Definitions:

Generational Cohorts

Groups of people divided by birth years, who experience similar societal events, technological changes, and cultural shifts, influencing their attitudes, behaviors, and consumer habits.

Marketers

Professionals who specialize in creating and implementing strategies to promote products, services, or brands, aiming to attract and retain customers.

Technology

The application of scientific knowledge for practical purposes, especially in industry.

Customer Value

The perception of what a product or service is worth to a consumer versus the possible alternatives.