Question: 11) When preparing a consolidated SCF when there is non-controlling interests in the subsidiary, the first line, when using the indirect method, would be: a)

11) When preparing a consolidated SCF when there is non-controlling interests in the subsidiary, the first line, when using the indirect method, would be:

a) Consolidated revenues

b) Consolidated net income attributed to the parent company.

c) Consolidated net income

d) Consolidated net income less dividends paid to non-controlling shareholders

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