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Non-controlling interest (NCI) is a separate equity account which appears on the consolidated financial statements which is used to account for any portion of the subsidiary that is not owned by the parent.
Q9: A gratuitous transfer of property made during
Q31: Under ASPE, reporting in the main body
Q79: The body that has the responsibility to
Q85: ABC Inc. made the following share purchases
Q91: Other comprehensive income includes unrealized gains on
Q93: Under ASPE, a change in accounting policy
Q104: Under IFRS, to qualify as a discontinued
Q117: A transaction that is material in amount,
Q127: A corporation is developing financial statements
Q138: Retained earnings appropriations are the result of