How Are Non-Controlling [Minority] Interests Reported in the Financial Statements

question 9

Multiple Choice

How are non-controlling [minority] interests reported in the financial statements?

• A) Between shareholders' equity and liabilities.
• B) As a part of liabilities of consolidated entity.
• C) Included as a part of shareholders' equity.
• D) All of these.

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Definitions:

Schizophrenia

A chronic and severe mental disorder that affects how a person thinks, feels, and behaves, leading to delusions, hallucinations, and impaired functioning.

Depression

An emotional health condition marked by a constant feeling of gloominess or a lack of enthusiasm in tasks, significantly disrupting daily activities.

Bipolar Disorder

A mental health condition characterized by extreme mood swings including emotional highs (mania or hypomania) and lows (depression).

DSM-5

The fifth edition of the Diagnostic and Statistical Manual of Mental Disorders, a compendium of mental disorder criteria and classifications used by healthcare professionals.