The disclosure of the non-controlling interest proportion of each equity balance in the consolidated financial statements provides useful information on:
A) dividend payment capacity.
B) business activity results.
C) segment activity results.
D) all the above.

Question

Quizplus · Accepted Answer

The disclosure of non-controlling interest proportion in the consolidated financial statements provides information about the portion of equity attributable to minority shareholders, which can impact dividend payment capacity. It also provides information on the business and segment activity results, as the non-controlling interest reflects the equity interest held by minority shareholders in subsidiary companies. Therefore, all the options listed are correct.

The Disclosure of the Non-Controlling Interest Proportion of Each Equity