What is the revenue figure to be included in PQ's consolidated statement of profit or loss for the year ended 31 December 20X0?

What is the revenue figure to be included in PQ’s consolidated statement of profit or loss for the year ended 31 December 20X0?

PQ uses the fair value method for non-controlling interest at acquisition.

What is the revenue figure to be included in PQ’s consolidated statement of profit or loss for the year ended 31 December 20X0?
A . $450,000
B . $440,000
C . $480,000
D . $476,000

Answer: C