The Theoretically Preferred Method of Presenting Noncontrolling Interest on a Consolidated

Multiple Choice

The theoretically preferred method of presenting noncontrolling interest on a consolidated balance sheet is

A) As a separate item with the deferred credits section
B) As a reduction from (contra to) goodwill from consolidation, if any
C) By means of notes or footnotes to the balance sheet
D) As a separate item within the stockholders' equity section