Which of the following is not a required disclosure for an entity's subsidiaries that have non-controlling interests that are material to the reporting entity?
A. The name of the non-controlling interest holders
b. Summarized financial information about the subsidiary
c. The profit or loss allocated to non-controlling interests of the subsidiary during the reporting period
d. The principal place of business of the subsidiary
A. The name of the non-controlling interest holders is not a required disclosure for an entity's subsidiaries that have non-controlling interests that are material to the reporting entity. The name of non-controlling interest holders is typically not disclosed for privacy and confidentiality reasons. The other options listed are indeed required disclosures according to applicable accounting standards.
