In periods subsequent to acquisition and in the absence of intercompany profits or other complicating transactions , the non-controlling interest (as shown in the consolidated balance sheet) can be...

In periods subsequent to acquisition and in
the absence of intercompany profits or other complicating transactions, the non-controlling interest (as shown in the consolidated balance sheet) can be determined by summing the non-controlling interest in equity at acquisition
and:

(A) The non-controlling percentage of the book value of the subsidiary’s net assets.

(B) The non-controlling percentage of the fair value of the subsidiary’s net assets.

(C) The non-controlling percentage of the subsidiary’s year-end retained earnings.

(D) The non-controlling percentage of the change in subsidiary retained earnings from acquisition to the end of the current year.