In the Preparation of Consolidated Financial Statements,the Measurement of a Non-Controlling

Multiple Choice

In the preparation of consolidated financial statements,the measurement of a non-controlling interest in the shareholders' equity of a subsidiary at the reporting date may be affected by:

A) management fees charged to the subsidiary by the parent entity.
B) unrealised profits arising from sales of inventories in the previous period by the subsidiary to another subsidiary in the same group.
C) consolidation adjustments made against the retained earnings of the subsidiary at the end of the previous period.
D) none of the above.