Which statement correctly distinguishes a controlling interest from a non-controlling interest in consolidated financial statements?

Which statement correctly distinguishes a controlling interest from a non-controlling interest in consolidated financial statements?

• A. Controlling interest equals the parent's ownership; non-controlling is the portion of equity in subsidiaries not owned by the parent
• B. Non-controlling interest is shown as a liability on the consolidated balance sheet
• C. Non-controlling interest is added to revenue
• D. Controlling interest is the parent's ownership; non-controlling interest is the portion of equity in subsidiaries not owned by the parent

Answer: (D)