What figure for non-controlling interest should appear in the consolidated statement of financial position of the Hilton group at 31 December 20X3?
A、$77,000
B、$85,000
C、$73,000
D、$105,000
A、$77,000
B、$85,000
C、$73,000
D、$105,000
【参考答案及解析】
Non-controlling interest $ Fair value of NCI at acquisition 65,000 Plus NCI’s share of post-acq’n retained earnings (20% x (100 - 60)) 8,000 NCI at reporting date 73,000
Non-controlling interest $ Fair value of NCI at acquisition 65,000 Plus NCI’s share of post-acq’n retained earnings (20% x (100 - 60)) 8,000 NCI at reporting date 73,000