A non-controlling interest in a subsidiary entity is entitled to a share of the following items:
$\begin{array} { l l l l l }
& \text { I } & \text { II } & \text { III } & \text { IV } \
\text { Subsidiary equity at acquisition date } & \text { Yes } & \text { Yes } & \text { Yes } & \text { Yes } \
\text { Changes in equity since acquisition date } & \text { Yes } & \text { No } & \text { No } & \text { Yes } \
\text { Changes in equity of the current period } & \text { No } & \text { Yes } & \text { No } & \text { Yes }
\end{array}$
A) I
B) II
C) III
D) IV.

Question

A non-controlling interest in a subsidiary entity is entitled to a share of the following items:
$\begin{array} { l l l l l } 
& \text { I } & \text { II } & \text { III } & \text { IV } \
\text { Subsidiary equity at acquisition date } & \text { Yes } & \text { Yes } & \text { Yes } & \text { Yes } \
\text { Changes in equity since acquisition date } & \text { Yes } & \text { No } & \text { No } & \text { Yes } \
\text { Changes in equity of the current period } & \text { No } & \text { Yes } & \text { No } & \text { Yes }
\end{array}$
A) I
B) II
C) III
D) IV.

Quizplus · Accepted Answer

Non-controlling interest is entitled to a share of the subsidiary's equity at the acquisition date and changes in equity since the acquisition date, including changes in the current period.

A Non-Controlling Interest in a Subsidiary Entity Is Entitled to a Share