AASB 12/IFRS 12 Disclosure of Interests in Other Entities Requires

Multiple Choice

AASB 12/IFRS 12 Disclosure of Interests in Other Entities requires disclosure of which of the following for each subsidiary that has a non-controlling interest?

A) Accumulated non-controlling interests of the subsidiary at the end of the reporting period.
B) The proportion of ownership interests held by non-controlling interests.
C) The subsidiary's principal place of business.
D) All of the options are correct.