The Disclosure of Non-Controlling Interests in the (A)comprehensive Income Statement;

Multiple Choice

The disclosure of non-controlling interests in the (a) comprehensive income statement; and (b) statement of financial position is as follows:

A) (a) profit or loss attributable to non-controlling interest in the notes; (b) non-controlling interest in equity as a separate line item
B) (a) profit or loss attributable to non-controlling interest on the face; (b) non-controlling interest in equity as part of share capital
C) (a) profit or loss attributable to non-controlling interest in the notes; (b) non-controlling interest in equity as part of share capital
D) (a) profit or loss attributable to non-controlling interest on the face; (b) non-controlling interest in equity as a separate line item