q1

Question 12 Select a correct statement from the following in relation to how intragroup transactions are dealt with when there is NCI in a group. O a. The existence of NCI does not affect any adjustments required for all possible intragroup transactions O b. Any effect of intragroup transactions on consolidated equity should be adjusted in calculating the NCI's share of equity Oc. In the case of intragroup dividends, the dividends paid or declared by the parent will reduce the NCI's share of consolidated equity Od. The intragroup transactions considered for NCI are those that involve the parent selling items or non-current assets to the subsidiary for a profit or loss