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    Exam 5: Consolidation: Non-Controlling Interest
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    Ownership Interests in a Subsidiary Entity That Do Not Belong
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Ownership Interests in a Subsidiary Entity That Do Not Belong

Question 28

Question 28

Multiple Choice

Ownership interests in a subsidiary entity that do not belong to the parent entity are known as:


A) Unowned interests.
B) Non-controlling interests.
C) Proprietary interests.
D) Pro rata ownership rights.

Correct Answer:

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