For Purposes of Discontinued Operations, the Key Elements in Determining

question 37

Multiple Choice

For purposes of discontinued operations, the key elements in determining that a separate segment exists are that the component is

• A) a separate business and a separate legal entity.
• B) a separate legal entity and generates its own net cash flows.
• C) in a separate geographic region and can be sold.
• D) a separate business and generates its own cash flow.

Understand how intragroup transactions affect the calculation of NCI.

Recognize the treatment of dividends and their impact on NCI.

Comprehend how profits and losses are distributed to NCI.

Identify the types of transactions that require NCI adjustments.

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