CERTYNEX IFRS ACADEMY

An intern presents the non-controlling interests of the Orme group among liabilities in the consolidated statement of financial position. What correction is needed?

Deduct them from the equity of the owners of the parent, so as to show the group's share.

Present them outside the statement of financial position, in a note on the group structure.

Present them within equity, separately from the equity of the owners of the parent.

Include them in the equity of the owners of the parent, without distinguishing them from it.