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Chapter 8 — Presentation and Disclosure

8.3 Presentation of Income and Comprehensive Income

8.3 Presentation of Income and Comprehensive Income

ASC 810-10-50-1A(a) explicitly requires a reporting entity with one or more less than wholly owned subsidiaries to separately present both income and comprehensive income on the face of the consolidated financial statements in the following three ways:
  • Consolidated net income and consolidated comprehensive income.
  • Net income and comprehensive income attributable to the parent.
  • Net income and comprehensive income attributable to the noncontrolling interest.