Non-Controlling Interests Are Defined Is AASB 10 As

Multiple Choice

Non-controlling interests are defined is AASB 10 as:

A) that portion of profit or loss and net assets of a subsidiary attributable to equity interests that are not owned directly by the parent.
B) that portion of net assets of a subsidiary attributable to equity interests that are not owned, directly or indirectly through subsidiaries, by the parent.
C) that portion of profit or loss and net assets of a subsidiary attributable to equity interests that are not owned, directly or indirectly through subsidiaries, by the parent.
D) the largest single shareholding, less fifty per cent, not owned, directly or indirectly through subsidiaries, by the parent.