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According to Roger’s CPA review, Noncontrolling interest = Noncontrolling interest % x FMV of common stock outstanding.
But according to Ninja FAR MCQ #742, Noncontrolling interest = Noncontrolling interest % x Net assets
FAR 85 June 2015
AUD 80 Nov 2015
REG 83 Nov 2015
BEC 79 Feb 2016
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