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A Consolidated Statement of Comprehensive Income Discloses the Non-Controlling Interest

Question 23

Multiple Choice

A consolidated statement of comprehensive income discloses the non-controlling interest as:


A) a separate component of revenue.
B) a separate component of profit before tax and a separate component of tax expense.
C) a separate component of each line item of revenue and expense.
D) a separate portion of profit or loss attributable to the non-controlling interest.

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