Advanced Accounting 10th Edition by Thomas Schaefer, Joe Ben Hoyle, Timothy Doupnik

تمرين 10

The noncontrolling interest represents an outside ownership in a subsidiary that is not attributable to the parent company.Where in the consolidated balance sheet is this outside ownership interest recognized a.In the liability section.
B)In a mezzanine section between liabilities and owners' equity.
C)In the owners' equity section.
D)The noncontrolling interest is not recognized in the consolidated balance sheet.