1個回答
Irene助教
2017-04-24 15:17
該回答已被題主采納
15題考察minority interest在balance sheet 上的位置,IFRS和GAAP是相同的,原版書上原句:Non-controlling interests in consolidated subsidiaries are presented on the consolidated balance sheet as a separate component of stockholders' equity.
選項C說的是,minority interest是在liability和equity之間另開一個賬戶記錄。
