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Companies must disclose a reconciliation of the carrying amount of equity at the beginning of the period and the end of the period for each of total equity, equity attributable to the parent, and equity attributable to the NCI. The reconciliation discloses separately the changes resulting from (1) net income or loss, (2) transactions with equity holders acting in their capacity as owners, showing separately contributions from and distributions to equity holders, and (3) each component of other comprehensive income. This disclosure must appear either on the face of the statement of changes in equity or in the notes to the consolidated financial statements in accordance with ASC 810-10-50-1A(c).
Additionally, companies are required to provide a supplemental schedule in the notes to the consolidated financial statements. The schedule must show the effects of any transactions with the NCI on the equity attributable to the parent for each period that any income statement is presented in accordance with ASC 810-10-50-1A(d). See FSP 5.3.1 for additional guidance.
ASC 805 requires specific disclosures for partial acquisitions and step acquisitions. See FSP 17.4.12 for additional information.
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