equity method, despite the fact that there was no change in its investment in the entity. Identify the location in professional standards that indicates how this change in reporting entity should be reported Using the table below, enter the exact section and paragraph with helpful information for this scenario. (Correctly formotted FASB ASC poregraphs are 1, 2, or 3 digits followed in some cases by 1 or 2 upper cose letters. An example of a correctly formatted FASB AsC response is 205-10-25-21