Advanced Accounting 12th Edition by Joe Ben Hoyle,Thomas Schaefer , Timothy Doupnik

Exercise 41

The noncontrolling interest represents an outside ownership in a subsidiary that is not attributable to the parent company. Where in the consolidated balance sheet is this outside ownership interest recognized
a. In the liability section.
b. In a mezzanine section between liabilities and owners' equity.
c. In the owners' equity section.
d. The noncontrolling interest is not recognized in the consolidated balance sheet.