When Preparing and Presenting a Consolidated Statement of Comprehensive Income

question 23

Multiple Choice

When preparing and presenting a consolidated statement of comprehensive income the non-controlling interest is:

• A) presented as a separate component of revenue
• B) shown as a separate component of profit before tax and a separate component of tax expense
• C) shown as a separate component of each line item
• D) presented as a separate portion of profit or loss.

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Definitions:

Code

A system of signals, symbols, or instructions designed to be converted into a form understandable by people or machines, often used in computing and communications.

Objectivity

The practice of maintaining impartiality and fairness by eliminating personal biases, emotions, and subjective considerations.

News Media

The various platforms and outlets, including television, newspapers, and the internet, that distribute news and information to the public.

New Technologies

Emerging or recently developed technical tools, systems, or methods that advance capabilities in various fields.