When presenting a consolidated statement of financial position the non-controlling interest is:

A) presented as a separate component of total assets and total liabilities.
B) presented separately within the non-current liability section.
C) presented separately within the equity section.
D) shown as a separate portion of net assets.

Non-controlling Interest

The portion of equity interest in a subsidiary not attributable, directly or indirectly, to the parent company.

Financial Position

A statement or status of an entity’s resources, liabilities, and equity at a particular point in time, illustrating its economic standing.

Equity Section

The section of a company's balance sheet that represents the residual interest in the assets of the entity after deducting liabilities, including items such as share capital, retained earnings, and reserves.