AB acquired 90% of the equity of YZ on 31 December 20X2. On the same date YZ acquired 60% of the equity shares of VW for $750,000. AB has no other subsidiaries. The following information regarding YZ and VW was available:
What amount will AB include in its consolidated statement of financial position in respect of non-controlling interest at 31 May 20X6?
A. $816,400
B. $741,400
C. $840,600
D. $811,000
Answer: B
