Which of the following information relating to the NCI is not required to be disclosed in accordance with the AASB 12 Disclosure of Interests in Other Entities?
A) The proportion of ownership interests held by NCI.
B) The profit or loss allocated to NCI of the subsidiary during the reporting period.
C) The total number of shares owned by the NCI.
D) The name of the subsidiary.

Question

Quizplus · Accepted Answer

AASB 12 requires disclosure of the proportion of ownership interests (A), profit or loss allocated to NCI (B), and the name of the subsidiary (D), but not the total number of shares owned by the NCI (C).

Which of the Following Information Relating to the NCI Is