Brigham Co has owned 70% of Dorset Co for many yea...
Brigham Co has owned 70% of Dorset Co for many years. It also holds a $5 million 8% loan note from Dorset Co. One of Dorset Co's non-current assets has suffered an impairment of $50,000 during the year.There is a balance in the revaluation surplus of Dorset Co of $30,000 in respect of this asset. The impairment loss has not yet been recorded.The entity financial statements of Dorset Co show a profit for the year of $1.3 million.What is the amount attributable to the non-controlling interests in the consolidated statement of profit or loss?
A、$264,000
B、$880,000
C、$900,000
D、$270,000