In the current period, a reporting entity has appropriately decided to consolidate an entity that was previously accounted for under the 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 formatted FASB ASC paragraphs are 1, 2, or 3 digits followed in some cases by 1 or 2 upper case letters. An example of a correctly formatted FASB ASC response is 205-10-25-2.)