The following are excerpts of the equity and liabilities

section #4172
The following are excerpts of the equity and liabilities section of the balance sheet of four
companies (with Notes when applicable). China International Marine Containers (China – IFRS
– Source: Annual report 2011 – Production of marine containers)Consolidated balance sheet
(aggregated)Honda Motor Co. (Japan – US GAAP – Source: Annual report 2011 – Manufacturer
of automotive vehicles, motorcycles and light farming equipment) Consolidated balance sheet
(excerpts)EVN AG (Austria – IFRS – Source: Annual report 2010/11 – Energy and water
services)Consolidated statement of financial position(aggregated)Recipharm (Sweden – IFRS –
Source: Annual report 2011 – Pharmaceutical contract development and
manufacturing)Consolidated balance sheet (aggregated)Required1. Compare and contrast the
way non-controlling (minority) interests are reported in the four companies.View Solution:
The following are excerpts of the equity and liabilities section

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