When Preparing and Presenting a Consolidated Statement of Comprehensive Income

Multiple Choice

When preparing and presenting a consolidated statement of comprehensive income, the non-controlling interest is:

A) Presented as a separate component of revenue.
B) Shown as a separate component of profit before tax and a separate component of tax expense.
C) Shown as a separate component of each line item.
D) Presented as an allocation of profit or loss attributable to the non-controlling interest.