6.4 THE STRUCTURE OF THE STATEMENT OF CHANGES IN EQUITY
6.4.1 Alternative Formats of SOCIE Under U.S. GAAP
Subtopic 810-10 (ARB 51, as amended by FASB Statement No. 160) and Subtopic 220-10 (FASB Statement No. 130) provide examples but do not mandate a specific format of the statement of changes in equity.91 Exhibit 6-3 shows sample formats of such a statement in columnar and in rolling formats under U.S. GAAP.
Exhibit 6-3 Sample Formats of the Statement of Changes in Equity under U.S. GAAP
Planning Point: Subtopic 810-10 (ARB 51, as amended by FASB Statement No. 160) does not propose the two types of columnar format of FASB Statement No. 130 unamended. The Exhibit presents four options in columnar formats that arise from a combination of the old and new formats, aligned to comply with the requirements of Subtopic 810-10 (ARB 51) and Subtopic 220-10 (FASB Statement No. 130), including those relating to allocation to noncontrolling and controlling interests (see Paragraph I.A.5 below). ...
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