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Chapter 20
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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)
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