The non-controlling (minority) interest in consolidated subsidiaries is presented on the balance sheet: A. as a long-term

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The non-controlling (minority) interest in consolidated subsidiaries is presented on the balance sheet:

A. as a long-term liability.

B. separately, but as a part of shareholders’ equity.

C. as a mezzanine item between liabilities and shareholders’ equity.

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International Financial Statement Analysis CFA Institute Investment Series

ISBN: 9780470287668

1st Edition

Authors: Thomas R. Robinson, Hennie Van Greuning CFA, Elaine Henry, Michael A. Broihahn, Sir David Tweedie

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Question Posted: Feb 14, 2024 09:00 AM

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The non-controlling (minority) interest in consolidated subsidiaries is presented on the balance sheet: A. as a long-term

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International Financial Statement Analysis CFA Institute Investment Series

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