Which of the Following Is Not One of the Stages

Multiple Choice

Which of the following is not one of the stages used to determine non-controlling interest?

A) the non-controlling interest in the current period's profit or loss
B) the non-controlling interest in share capital at the date of acquisition of the subsidiary by the parent entity
C) the non-controlling interest in the goodwill at acquisition
D) the non-controlling interest in reserves at the date of acquisition of the subsidiary by the parent entity