A non-controlling interest in the net assets of a subsidiary consists of the non-controlling interest's share at the date of the business combination:
A) less 100% of any post-acquisition dividends paid.
B) less the parent's share of any post-acquisition dividends paid or declared.
C) plus a share of the changes in the subsidiary's equity since the business combination.
D) less the non-controlling proportionate share of changes since the combination.

Question

Quizplus · Accepted Answer

A non-controlling interest in the net assets of a subsidiary includes the non-controlling interest's share at the date of the business combination plus a share of the changes in the subsidiary's equity since the business combination. This reflects the non-controlling interest's entitlement to their share of the subsidiary's earnings and other equity changes post-acquisition.

A Non-Controlling Interest in the Net Assets of a Subsidiary