Which of the following statements is incorrect with regards to a consolidation worksheet in the presence of the non$-$controlling interest?

Question $1$Answer

a$.$

one extra column is added that includes the parent share of the individual equity accounts

b$.$

one extra column is added that includes the NCI share of the individual equity accounts

c$.$

two extra columns are added to the worksheet to divide the consolidated equity into the NCI and parent share

d$.$

there is no NCI share extracted from the assets and liabilities section of the worksheet