In which situation consolidated SOFP will include item called "Non-Controlling Interest"? What is...

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Accounting

In which situation consolidated SOFP will include item called "Non-Controlling Interest"?
What is the difference between control and significant influence of the investor over investee?
Subsidiary company has issued bonds for a total amount of $100'000, $30'000 of those bonds were purchased by its parent company, $20'000 of the bond issue was purchased by another subsidiary of the parent. How much of the $100'000 debt will appear in the consolidated balance sheet of the group?

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