Minority Interest in Net Assets of Subsidiary Is Displayed in the Consolidated

Minority interest in net assets of subsidiary is displayed in the consolidated balance sheet as:

A) A part of consolidated stockholders' equity under the parent company concept of consolidated financial statements
B) A liability under the parent company concept of consolidated financial statements
C) An offset to investment in subsidiary common stock under the parent company concept of consolidated financial statements
D) An item between liabilities and stockholders' equity under the economic unit concept of consolidated financial statements