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Chapter 5 — Initial Recognition and Measurement

5.3 Noncontrolling Interests Recognized When the Reporting Entity Sells Shares in a Wholly Owned Subsidiary and Retains Control

5.3 Noncontrolling Interests Recognized When the Reporting Entity Sells Shares in a Wholly Owned Subsidiary and Retains Control

While a noncontrolling interest may initially result from a business combination (see Section 5.2.1) or asset acquisition (see Section 5.2.2), it may also result from the dilution of a reporting entity’s equity interest in a wholly owned subsidiary over which the reporting entity retains control.