When Preparing a Consolidated Statement of Changes in Equity, IFRS

Multiple Choice

When preparing a consolidated statement of changes in equity, IFRS 10 requires that any NCI in equity of subsidiaries is:

A) shown as a one-line item
B) disclosed in the statement of financial position, and not in the statement of changes in equity
C) shown as a share of total ending equity of the subsidiary only
D) shown on a line-by-line basis.