Match the following statements/descriptions with the appropriate concept/terminology: Present obligation of the entity arising from past events A. Non-controlling interest is a/an: 8. Equity Balance sheet is the other name of the: Translation gains and losses on foreign currency are C. Asset reported in: A portion of equity of subsidiaries not owned by the D. Statement of Comprehensive Income reporting company is a/an: E. Statement of financial position V F. Liability G. Discontinued Operations H. Retained Earnings Statement