Under IFRS 3, which statement about non-controlling interest measurement is true?

Under IFRS 3, which statement about non-controlling interest measurement is true?

• A. It can be measured either by the NCI's share of identifiable net assets or at fair value (full goodwill).
• B. It must be measured at historical cost.
• C. It is always measured at the parent's share of net assets.
• D. It is always measured at fair value excluding goodwill.

Answer: (A)