Multiple Choice
Changes in equity in the previous periods up to the beginning of the current period that must be identified for the step 2 NCI entry do not include:
A) transfers to/from reserves.
B) changes in share capital.
C) dividends paid/declared.
D) changes in retained earnings, adjusted for the impact of BCVR entries on the opening balance of retained earnings.
Correct Answer:

Verified
Correct Answer:
Verified
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