Under IAS 27, Where Does the Non-Controlling Interest (NCI)appear on the Statement

question 35

Multiple Choice

Under IAS 27, where does the non-controlling interest (NCI) appear on the statement of financial position?

• A)Under the liabilities section
• B)Under the shareholders' equity section
• C)Between the liabilities and shareholders' equity sections
• D)NCI does not appear on the statement of financial position.

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Definitions:

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Organizations that are dedicated to research and advocacy in areas such as social policy, political strategy, economy, and military.

Policy Advocacy

Efforts aimed at influencing public policy and resource allocation decisions within political, economic, and social systems and institutions.

Incorrect Use

Utilization of a product, service, or information in a manner that deviates from its intended purpose or guidelines, potentially leading to ineffective results.

Social Worker

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