According to SFAS 160,Non-controlling Interests and Consolidated Financial Statements,a non-controlling interest is most likely to be shown as part of equity under the

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Under the acquisition method, non-controlling interests are shown as part of equity. This is because under this method, the parent company acquires control over the subsidiary and hence the non-controlling interest in the subsidiary represents the ownership interest of the outside shareholders, which is a component of equity. The proportionate consolidation method, economic unit method, parent company method, and proprietary method do not involve the concept of non-controlling interests, and hence they are not relevant for this question.

According to SFAS 160,Non-Controlling Interests and Consolidated Financial Statements,a Non-Controlling