叮叮努力学习 · 2022年10月30日

能否讲解一下这道题？

1. CFA I
2. FRA

NO.PZ2018062004000081

问题如下：

The minority interest is reported on balance sheet as:

选项：

A.

liability

B.

equity

C.

asset

解释：

B is correct.The minority interest, also called non-controlling interest is reported on balance sheet as equity.