The following information is required to be disclosed for the non-controlling interest (NCI) except for:
A) the NCI share of consolidated equity.
B) the NCI share of consolidated profit before tax.
C) the NCI share of consolidated profit after tax.
D) the NCI share of consolidated comprehensive income.

Question

Quizplus · Accepted Answer

The NCI share of consolidated profit before tax is not required to be disclosed. Typically, disclosures focus on the NCI share of equity, profit after tax, and comprehensive income, not the pre-tax profit.

The Following Information Is Required to Be Disclosed for the Non-Controlling