Fundamentals of Advanced Accounting 5th Edition by Joe Ben Hoyle,Thomas Schaefer,Timothy Doupnik

Exercise 27

The noncontrolling interest represents an outside ownership in a subsidiary that is not attributable to the parent company. Where in the consolidated balance sheet is this outside ownership interest recognized
A) In the liability section.
B) In a mezzanine section between liabilities and owners' equity.
C) In the owners' equity section.
D) The noncontrolling interest is not recognized in the consolidated balance sheet.