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A parent owns less than 100% of the voting stock of its subsidiary. On its consolidated income statement, the earnings per share number is calculated
A parent owns less than 100% of the voting stock of its subsidiary. On its consolidated income statement, the earnings per share number is calculated using which of the following amounts in the numerator?
A. | Consolidated net income less consolidated dividends | |
B. | Consolidated net income | |
C. | Consolidated net income plus noncontrolling interest in net income | |
D. | Consolidated net income less noncontrolling interest in net income |
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