AASB 12 Disclosure of Interests in Other Entities Requires Disclosure

Multiple Choice

AASB 12 Disclosure of Interests in Other Entities requires disclosure of which of the following for each subsidiary that has a non-controlling interest?

A) Accumulated non-controlling interests of the subsidiary at the end of the reporting period.
B) The proportion of ownership interests held by non-controlling interests.
C) The subsidiary's principal place of business.
D) All of the options are correct.