A Non-Controlling Interest in the Net Assets of a Subsidiary

question 32

Multiple Choice

A non-controlling interest in the net assets of a subsidiary consists of the non-controlling interest's share at the date of the business combination:

• A) less 100% of any post-acquisition dividends paid.
• B) less the parent's share of any post-acquisition dividends paid or declared.
• C) plus a share of the changes in the subsidiary's equity since the business combination.
• D) less the non-controlling proportionate share of changes since the combination.