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    Exam 12: Consolidation: Non-Controlling Interest
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    Under the Conceptual Framework for International Financial Reporting a Non-Controlling
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Under the Conceptual Framework for International Financial Reporting a Non-Controlling

Question 14

Question 14

Multiple Choice

Under the conceptual framework for international financial reporting a non-controlling interest fits the definition of:


A) a liability.
B) an equity item.
C) an asset.
D) an expense.

Correct Answer:

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