Which of the Following Information Relating to the NCI Is

question 30

Multiple Choice

Which of the following information relating to the NCI is not required to be disclosed in accordance with the AASB 12 Disclosure of Interests in Other Entities?

• A) The proportion of ownership interests held by NCIs.
• B) The profit or loss allocated to NCIs of the subsidiary during the reporting period.
• C) The total number of shares owned by the NCIs.
• D) The name of the subsidiary.

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Definitions:

Average Common Stockholders' Equity

A financial metric calculated as the average equity held by common stockholders over a period, typically used in performance analysis.

Return on Equity

A measure of financial performance calculated by dividing net income by shareholder equity, indicating how effectively a company uses invested capital to generate profit.

Earnings Per Share

A company's profit divided by the number of outstanding shares of its common stock.

Common Stockholders' Equity

The portion of the equity of a corporation attributable to common shares, including retained earnings and contributed capital.