Non-controlling interest is entitled to a part of the equity of the:
A) parent entity.
B) subsidiary entity.
C) parent entity as reflected in the consolidated equity.
D) subsidiary entity as reflected in the consolidated equity.

Question

Quizplus · Accepted Answer

Non-controlling interest refers to the portion of equity in a subsidiary that is not owned by the parent company. Therefore, it is entitled to a part of the equity of the subsidiary entity as reflected in the consolidated equity.

Non-Controlling Interest Is Entitled to a Part of the Equity