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A Noncontrolling (Minority) Interest Arises When

Question 141

Multiple Choice

A noncontrolling (minority) interest arises when:


A) a parent company excludes the subsidiary company from the consolidated financial statements.
B) a parent company owns less than 100% of the stock of a subsidiary.
C) a subsidiary company is not included in the consolidated financial statements.
D) a subsidiary company represents less than 20% of the value of the consolidated company.

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