IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK

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Chapter 20 / Consolidated and Separate Financia l Statements (lAS 27)

9. Where should minority interests be presented in the consolidated balance sheet? (a) Within long-term liabilities. (b) In between long-term liabilities and current liabilities. (c) Within the parent shareholders' equity. (d) Within equit y but separate from the parent shareholders' equity. Answer: (d)