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| Which of the following statements about non-controlling interests is correct? (1) Non-controlling interest is the equity in a subsidiary which is not attributable to the parent company. (2) Non-controlling interest is accounted for using the equity method. (3) Non-controlling interest is shown in the statement of financial position at its fair value at acquisition plus the non-controlling interest’s share of pre-acquisition retained earnings and other reserves. A 1 and 3 B 2 and 3 C 1 only D 2 only |