A non-controlling interest in the net assets of a subsidiary consists of the amount of those non-controlling interests at the date of the business combination:
A) less 100% of any post-acquisition dividends paid.
B) less the parent's share of any post-acquisition dividends paid or declared.
C) less the non-controlling proportionate share of increases in the subsidiary's equity since the business combination.
D) plus the non-controlling proportionate share of the changes in the subsidiary's equity since the business combination.

Question

Quizplus · Accepted Answer

A non-controlling interest in the net assets of a subsidiary includes the non-controlling shareholders' proportionate share of the subsidiary's equity at the acquisition date plus their share of changes in equity since the business combination. This reflects their ongoing economic interest in the subsidiary.

A Non-Controlling Interest in the Net Assets of a Subsidiary