Business, 19.10.2020 18:01, ultimateknight8

(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? (2 marks) (b) What is a non-controlling interest, and how should it be disclosed? (2 marks) (c) How are non-controlling interests affected by intra-group transactions? (2 marks) (d) What are the three steps we use to calculate total non-controlling interest? (1 mark)

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(a) Where the parent company does not hold 100 percent equity of the subsidiary company, what portio...