When Calculating the Direct Non-Controlling Interest Share of Equity,consolidation Adjustments

Multiple Choice

When calculating the direct non-controlling interest share of equity,consolidation adjustments are needed to:

A) eliminate any realised profits or losses from inventory transfers.
B) recognise any unrealised profits or losses from intragroup service transfers.
C) fully eliminate any unrealised profits or losses from intragroup transactions.
D) partially eliminate any unrealised profits from inventory transfers.