Which of the following items should be treated in the same
manner in both combined financial statements and consolidated
statements?

Income taxes

Noncontrolling interest

(c) Where combined statements are prepared for a
group of related companies, intercompany transactions and
profit and losses should be eliminated. Matters such as noncontrolling
interests, income taxes, foreign operations, or different
fiscal periods should be treated in the same manner for both
combined financial statements and consolidated statements.