According to IFRS 10 Consolidated Financial Statements, the Term 'Non-Controlling

question 3

Multiple Choice

According to IFRS 10 Consolidated Financial Statements, 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:

Locus of Control

A psychological concept referring to the degree to which individuals believe that they have control over the outcome of events in their lives.

External Influences

Factors outside of an individual's immediate control that impact their behavior, decisions, or performance.

High Self-esteem

A positive and confident evaluation of oneself and one's abilities.

Self-evaluation

The process of examining one's own performance or qualities, often to identify areas for improvement.