A Non-Controlling Interest in the Net Assets of a Subsidiary

question 23

Multiple Choice

A non-controlling interest in the net assets of a subsidiary consists of the amount of those non-controlling interests at the date of the business combination:

• A) less 100% of any post-acquisition dividends paid
• B) less the parent's share of any post-acquisition dividends paid or declared
• C) plus a share of the changes in equity since the business combination
• D) less the non-controlling proportionate share of changes since the combination.

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Definitions:

Endoderm

Innermost of the three germ layers of an embryo.

Epidermis

Outer portion of the skin formed of epithelial tissue that rests on or covers the dermis.

Germ Layer

One of the three primary layers (ectoderm, mesoderm, endoderm) in early embryonic development from which all tissues and organs develop.

Ectoderm

The outermost layer of cells or tissue of an embryo in early development, giving rise to the outer layer of the skin, central and peripheral nervous systems, eyes, inner ear, and many connective tissues.