A Non-Controlling Interest in a Subsidiary Entity Is Entitled to a Share

A non-controlling interest in a subsidiary entity is entitled to a share of which of the following items? $$\begin{array} { | l | c | c | c | c | } \hline & \text { I } & \text { II } & \text { III } & \text { IV } \\\hline \begin{array} { l } \text { Subsidiary's equity at acquisition } \\\text { date }\end{array} & \text { Yes } & \text { Yes } & \text { Yes } & \text { Yes } \\\hline \begin{array} { l } \text { Chariges in the subsidiary's equity } \\\text { since acquisition date }\end{array} & \text { Yes } & \text { No } & \text { No } & \text { Yes } \\\hline \begin{array} { l } \text { Chariges in the subsidiary's equity of } \\\text { the curent period }\end{array} & \text { Yes } & \text { Yes } & \text { No } & \text { No } \\\hline\end{array}$$

A) I.
B) II.
C) III.
D) IV.

Correct Answer:

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