Which consolidation approach excludes the NCI?
A)Proportionate consolidation
B)Parent-company method
C)Parent-company extension method
D)Entity method

Name: Which consolidation approach excludes the NCI? A)Proportionate consolidation B)Parent-company method C)Parent-company extension method D)Entity method
Brand: Quizplus
Rating: 4.8 (32 reviews)

Question

Quizplus · Accepted Answer

Proportionate consolidation excludes the Non-Controlling Interest (NCI) because it only consolidates the parent's share of the joint venture or associate, not the entire entity.

Which Consolidation Approach Excludes the NCI