Under the parent company concept, the interest of the noncontrolling shareholders is considered to be an equity interest of the consolidated reporting entity.
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Q18: Under proportional consolidation, no amounts are presented
Q19: Both proportional consolidation and full consolidation are
Q20: For partially owned subsidiaries, part of the
Q21: For partially owned subsidiaries, part of the
Q22: The rationale underlying the parent company concept
Q24: The rationale of the economic unit concept
Q25: Under the economic unit concept, the interest
Q26: Both the parent company concept and the
Q27: Under current GAAP, both the parent company
Q28: Under current GAAP, only the parent company
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