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Profits or losses attributable to non-controlling interests should be disclosed in the consolidated statement of profit or loss. Which of the following statements concerning the presentation of non-controlling interest in the consolidated statement of profit or loss is correct? A. Only profits attributable to the group appear in the statement of profit or loss. B. The non-controlling interest share of after tax profits in subsidiaries is shown on the face of the statement of profit or loss. C. The non-controlling interest share of revenue is deducted on the face of the statement of profit or loss. D. The non-controlling interest share of operating profit before tax and the related taxation charge are separately disclosed. |