The equity in a subsidiary that is not attributable to a parent is known as a/an:
A) external interest.
B) attributable interest.
C) non-direct interest.
D) non-controlling interest.

Question

Quizplus · Accepted Answer

The equity in a subsidiary that is not attributable to a parent is known as a non-controlling interest. This represents the portion of a subsidiary's equity that is owned by parties other than the parent company. In other words, it is the portion of a subsidiary's equity that is not controlled by the parent company.

The Equity in a Subsidiary That Is Not Attributable to a Parent