How Is the Portion of Consolidated Earnings to Be Assigned

Multiple Choice

How is the portion of consolidated earnings to be assigned to non-controlling interest in consolidated financial statements determined?​

A) ​The net income of the parent is subtracted from the subsidiary's net income to determine the non-controlling interest.
B) ​The subsidiary's net income is extended to the non-controlling interest.
C) ​The amount of the subsidiary's earnings is multiplied by the non-controlling's percentage ownership and is adjusted for the excess cost amortization applicable to the NCI.
D) ​The amount of consolidated earnings determined on the consolidated working papers is multiplied by the non-controlling interest percentage at the balance-sheet date.