IFRS 10 Consolidated and Separate Financial Statements prescribes that non-controlling interests be presented in the consolidated statement of financial position as a liability.

Question

Quizplus · Accepted Answer

Non-controlling interests are presented as a separate component of equity, not as a liability, in the consolidated statement of financial position according to IFRS 10.

IFRS 10 Consolidated and Separate Financial Statements Prescribes That Non-Controlling