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This chapter discusses the specific annual presentation and disclosure requirements in the financial statements and footnotes for stockholders’ equity and noncontrolling interest accounts. Interim presentation and disclosure requirements differ and are discussed in FSP 29.
Unlike the balance sheet and income statement, the statement of stockholders’ equity is not a required financial statement. Both the FASB and the SEC allow changes in stockholders’ equity accounts to be disclosed either in a statement or in the footnotes, although most reporting entities do present changes in stockholders’ equity in a statement.
The chapter begins with the disclosures required for all classes of equity, and then details the presentation and disclosure considerations by classes of equity.
The impact of various types of equity on earnings per share is addressed in FSP 7. Stockholders’ equity presentation and disclosure considerations related to limited liability companies and partnerships are detailed in FSP 32.

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