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When Calculating the Direct Non-Controlling Interest Share of Equity, Consolidation

Question 3

Multiple Choice

When calculating the direct non-controlling interest share of equity, consolidation adjustments are needed to:


A) eliminate intragroup advances.
B) recognise profits made on intragroup services.
C) partially eliminate profits on intragroup services.
D) remove unrealised profits or losses from intragroup transactions.

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