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A Non-Controlling Interest in a Subsidiary Entity Is Entitled to a Share

question 16

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A non-controlling interest in a subsidiary entity is entitled to a share of the following items:
 I  II  III  IV  Subsidiary equity at acquisition date  Yes  Yes  Yes  Yes  Changes in equity since acquisition date  Yes  No  No  Yes  Changes in equity of the current period  No  Yes  No  Yes \begin{array} { l l l l l } & \text { I } & \text { II } & \text { III } & \text { IV } \\\text { Subsidiary equity at acquisition date } & \text { Yes } & \text { Yes } & \text { Yes } & \text { Yes } \\\text { Changes in equity since acquisition date } & \text { Yes } & \text { No } & \text { No } & \text { Yes } \\\text { Changes in equity of the current period } & \text { No } & \text { Yes } & \text { No } & \text { Yes }\end{array}


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