Changes in equity in the previous periods up to the beginning of the current period that must be identified for the step 2 NCI entry do not include:
A) transfers to/from reserves.
B) changes in share capital.
C) dividends paid/declared.
D) changes in retained earnings, adjusted for the impact of BCVR entries on the opening balance of retained earnings.

Question

Quizplus · Accepted Answer

Dividends paid/declared are not included in the changes in equity that must be identified for the step 2 NCI entry.

Changes in Equity in the Previous Periods Up to the Beginning