Reporting entities should present any noncontrolling interest (NCI) as a separate component of stockholders' equity, distinct from the equity attributable to the controlling shareholders. A reporting entity may elect to aggregate presentation of noncontrolling interests in multiple subsidiaries.
In some circumstances, reporting entities will classify NCI outside of stockholders' equity, either as a mezzanine instrument or as a liability. See BCG 2.6.6 and ASC 480-10-S99-3A for a discussion of circumstances that may require these alternative classifications. In these circumstances, reporting entities are required to make additional disclosures, similar to those for redeemable preferred stock. Refer to FSP 5.6.3 for presentation and disclosure requirements for redeemable preferred stock.
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