According to IFRS 10, the Term 'Non-Controlling Interest' Means

question 17

Multiple Choice

According to IFRS 10, the term 'non-controlling interest' means:

• A) the total equity of the combined group
• B) the equity in the parent entity other than the portion owned by the subsidiary entity
• C) the equity in the economic entity other than that which can be attributed to the subsidiary entity
• D) equity in a subsidiary not attributable, directly or indirectly, to a parent.

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Definitions:

Financial Services

Economic services provided by the finance industry, including banks, insurance companies, investment funds, and more.

Traditional Banking

Banking services provided by physical bank branches, including deposit taking, lending, and other financial services.

Definitive Stakeholder

A key individual or group with a significant interest in or influence over the outcome of a project or business endeavor.

Dominant Stakeholders

Key individuals or groups who have a significant influence or control over an organization's strategies and outcomes.