A Non-Controlling Interest Is Entitled to a Share of Which

question 39

Multiple Choice

A non-controlling interest is entitled to a share of which of the following items? I Equity of the group entity at acquisition date
II Current period profit or loss of the subsidiary entity
III Changes in equity of the subsidiary between acquisition date and the beginning of the financial period
IV Equity of the subsidiary at acquisition date

• A) I, II and III only
• B) I and II only
• C) II, III and IV only
• D) III only

---

Definitions:

α

In statistics, α (alpha) typically represents the level of significance, the probability of rejecting the null hypothesis when it is actually true.

Null Hypothesis

A hypothesis that assumes no statistical significance exists in a set of given observations and that any observed difference is due to chance.

T = 1.965

A specific value often used in statistical analysis, particularly in hypothesis testing, where it represents a critical value in a t-distribution.

Critical Value

A point on the test distribution that is compared with the test statistic to decide whether to reject the null hypothesis.