In periods subsequent to acquisition and in the absence of intercompany profits or other complication transactions, the noncontrolling interest (As shown in the consolidated balance sheet) can be determined by summing the noncontrolling interest in equity at acquisition and:

a) the noncontrolling % of the BV of the subsidiary's net assets
b) the noncontrolling % of the FV of the subsidiary's net assets
c) the noncontrolling % of the the subsidiary's year-end RE
d) the noncontrolling % of thechange in subsidiary RE from acquisition to the end of the current year


Answer: d) the noncontrolling % of thechange in subsidiary RE from acquisition to the end of the current year

Business

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