Which of the following statements is correct regarding FVE and INA?

Question $25$Select one:

a$.$

Under FVE method, NCI will be presented under liability section.

b$.$

Under INA method, NCI balance contains goodwill balance attributable to NCI.

c$.$

Under INA method, consolidated goodwill presented on the financial statement is attributable to parent only.

d$.$

Under FVE method, NCI value does not contain goodwill balance