Which of the Following Is Not One of the 3

Multiple Choice

Which of the following is not one of the 3 steps in calculating the NCI's share of the recorded equity of the subsidiary?

A) Determine NCI share of the changes in equity in the current period.
B) Determine the NCI share of equity of the subsidiary at acquisition date.
C) Determine the NCI share of the subsidiary's equity between the date of acquisition and the beginning of the current period.
D) Determine the NCI share of the subsidiary's equity prior to the date of acquisition.