Non-Controlling Interests Are Defined Is AASB 10 As

question 19

Multiple Choice

Non-controlling interests are defined is AASB 10 as:

• A) that portion of profit or loss and net assets of a subsidiary attributable to equity interests that are not owned directly by the parent.
• B) that portion of net assets of a subsidiary attributable to equity interests that are not owned, directly or indirectly through subsidiaries, by the parent.
• C) that portion of profit or loss and net assets of a subsidiary attributable to equity interests that are not owned, directly or indirectly through subsidiaries, by the parent.
• D) the largest single shareholding, less fifty per cent, not owned, directly or indirectly through subsidiaries, by the parent.

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Definitions:

Short-Term Care

Medical or psychological care provided for a brief period to treat acute conditions or to facilitate recovery from surgery, illness, or injury.

Confidential Treatment

Medical or therapeutic treatment provided with assurance that personal information will be kept private and not disclosed without the patient's consent.

Managed Care

A health care delivery system aimed at managing the quality and cost of medical services.

Mental Health Services

Professional services that assess, diagnose, and treat mental health conditions or support mental wellbeing.