Which of the Following Statements Is Incorrect with Regards to Non-Controlling

Multiple Choice

Which of the following statements is incorrect with regards to non-controlling interests in subsidiaries?

A) The requirement to eliminate the effects of intragroup transactions does not hold when there are non-controlling interests.
B) The non-controlling interest's share in the dividends paid or proposed by the subsidiary is not eliminated on consolidation.
C) The non-controlling interest's share of the profits of the subsidiary is calculated after adjustments to eliminate income and expenses of the subsidiary that are realised from the economic entity's perspective.
D) Management fees paid in an intragroup transaction are considered realised when determining non-controlling interests in a subsidiary.