On the statement of financial position all of the following are reported as investments except
A) Bonds, ordinary shares, and long-term notes.
B) Non-controlling interest.
C) Pension funds.
D) Non-consolidated subsidiaries.

Question

Quizplus · Accepted Answer

Non-controlling interest is not reported as an investment on the statement of financial position. It represents the portion of equity in a subsidiary not attributable to the parent company, and is instead reported within equity, separate from investments.

On the Statement of Financial Position All of the Following