The NCI share of different categories of equity is required to be separately disclosed on the face of the consolidated statement of financial position.

Name: The NCI share of different categories of equity is required to be separately disclosed on the face of the consolidated statement of financial position.
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Question

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The NCI (Non-Controlling Interest) is typically presented as a single line item in the equity section of the consolidated statement of financial position, not separately by category.

The NCI Share of Different Categories of Equity Is Required