Company X Controls Company Y So That Company Y's Financial

Multiple Choice

Company X controls Company Y so that Company Y's financial statements are fully consolidated in the group accounts.With respect to Company X's financial statements,third-party stakes in Company Y:

A) Are not of concern.
B) Are to be deducted and are called noncontrolling interest.
C) Are to be added in and are called noncontrolling interest.
D) Are illegal.