What Is the Method of Presentation Required by SFAS 160

Multiple Choice

What is the method of presentation required by SFAS 160 of "non-controlling interest" on a consolidated balance sheet?

A) As a deduction from goodwill from consolidation.
B) As a separate item within the long-term liabilities section.
C) As a part of stockholders' equity.
D) As a separate item between liabilities and stockholders' equity.