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    Financial Reporting
  4. Exam
    Exam 29: Consolidation: Non-Controlling Interest
  5. Question
    Changes in Equity in the Current Period That Must Be
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Changes in Equity in the Current Period That Must Be

Question 3

Question 3

Multiple Choice

Changes in equity in the current period that must be identified for the step 3 NCI entry include:


A) profit/(loss) earned, adjusted for the impact of BCVR entries on the current profit.
B) transfers to/from reserves.
C) dividends paid/declared.
D) all the options are correct.

Correct Answer:

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