When Preparing and Presenting a Consolidated Statement of Comprehensive Income

question 15

Multiple Choice

When preparing and presenting a consolidated statement of comprehensive income, the non-controlling interest is:

• A)Presented as a separate component of revenue.
• B)Shown as a separate component of profit before tax and a separate component of tax expense.
• C)Shown as a separate component of each line item.
• D)Presented as an allocation of profit or loss attributable to the non-controlling interest.

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