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Lot Corporation compr el 80% de las acciones en circulacin de Mat Corporation el 1 de enero del ao 1. Cmo debe presentarse la participacin

Lot Corporation compr el 80% de las acciones en circulacin de Mat Corporation el 1 de enero del ao 1. Cmo debe presentarse la participacin no controladora del 20% en el estado consolidado de situacin financiera?

No incluido en el estado

Aparece en las notas a los estados financieros

Como deuda corriente

Dentro de la seccin de capital contable

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