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What is a non-controlling interest

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Question: (a) Where the parent company does not hold 100 percent equity of the subsidiary company, what portion of the intra-group transactions between the parent entity and the subsidiary entity will need to be eliminated on consolidation?

(b) What is a non-controlling interest, and how should it be disclosed?

(c) How are non-controlling interests affected by intra-group transactions?

(d) What are the three steps we use to calculate total non-controlling interest?

Reference no: EM132717610

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