Which of the Following Reflects How a Non-Controllinged Interest Is

Multiple Choice

Which of the following reflects how a non-controllinged interest is presented according to IFRS?

A) When a non-controlled interest exists in an entity controlled by a government, the proportionate consolidation method is used to account for portion of the entity controlled by the government.
B) A non-controlled interest is presented separately within equity, separate from owners' equity.
C) An enterprise may consolidate its subsidiaries.
D) An enterprise may account for its subsidiaries using either the equity method or the cost method.