In accordance with ASC 810-10-50-1A(c), reporting entities are required to perform a reconciliation of the change in stockholders’ equity, including the balances of noncontrolling interest. Additionally, companies are required to provide a supplemental schedule in the notes to the consolidated financial statements showing the effects of any transactions with the NCI on the equity attributable to the parent for each period that an income statement is presented in accordance with ASC 810-10-50-1A(d). See FSP 5.3.1 and FSP 18.3.1 for additional information.
ASC 805 requires specific disclosures for partial acquisitions and step acquisitions. See FSP 17.4.13 for additional information.
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