When Calculating the Direct Non-Controlling Interest Share of Equity, Consolidation

Multiple Choice

When calculating the direct non-controlling interest share of equity, consolidation adjustments are needed to:

A) eliminate any realised profits or losses from inventories transfers.
B) recognise any unrealised profits or losses from intragroup service transfers.
C) fully eliminate any unrealised profits or losses from intragroup transactions.
D) partially eliminate any unrealised profits from inventories transfers.