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The FASB ASC paragraph 810-10-45-16 states: The noncontrolling interest shall be reported in the consolidated statement of financial position within equity, separately from the parent's
The FASB ASC paragraph 810-10-45-16 states: The noncontrolling interest shall be reported in the consolidated statement of financial position within equity, separately from the parent's equity. That amount shall be clearly identified and labeled, for example, as noncontrolling interest in subsidiaries.
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