Which of the following is not one of the stages used to determine minority interests?
A) The minority interest in the current period's profit or loss.
B) The minority interest in share capital at the date of acquisition of the subsidiary by the parent entity.
C) The minority interest in the goodwill at acquisition.
D) The minority interest in reserves at the date of acquisition of the subsidiary by the parent entity.
E) The minority interest in post-acquisition changes in reserves.

Question

Quizplus · Accepted Answer

The stages used to determine minority interests include the current period's profit or loss (A), share capital at the date of acquisition (B), reserves at the date of acquisition (D), and post-acquisition changes in reserves (E). Goodwill at acquisition (C) is not a stage used to determine minority interests.

Which of the Following Is Not One of the Stages