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958-810-50-5 The schedule required by the preceding paragraph shall, at a minimum, include: [FAS 164, paragraph B4, sequence 253.1]

a. A performance indicator, if the entity is a not-for-profit, business- oriented health care entity (see Section 954-10-15) [FAS 164,

b.

paragraph B4, sequence 253.1.1] Amounts of discontinued operations [FAS

164

,

paragraph

B4,

c.

d.

e.

sequence 253.1.2] Amounts of extraordinary items [FAS 164, paragraph B4, sequence 253.1.3] Changes in ownership interests in a subsidiary, including investments by and distributions to noncontrolling interests acting in their capacity as owners, which shall be reported separate from any revenues, expenses, gains, or losses and outside any measure of operations, if reported [FAS 164, paragraph B4, sequence 253.1.4] An aggregate amount of all other changes in unrestricted net assets (or other net asset classes, if restricted) for the period. [FAS 164, paragraph B4, sequence 253.1.5]

958-810-50-6 Paragraph 958-810-55-25 illustrates the required disclosures using a reconciling schedule in notes to the consolidated financial statements. [FAS 164, paragraph B4, sequence 253.1.6]

12. Add paragraphs 958-810-55-17 through 55-25, with a link to transition paragraph 810-10-65-1, as follows:

  • >

    Illustrations

    • >

      > Example 1: Subsidiary with a Noncontrolling Interest

958-810-55-17 This Example illustrates one way in which the consolidated financial statements of an NFP might satisfy the presentation and disclosure requirements for noncontrolling interests in a consolidated subsidiary and subsequent changes in ownership interests of that subsidiary. This Example uses simplified assumptions and highly aggregated amounts to illustrate how to apply the provisions of Topic 810 and Subtopic 958-810. [FAS 164, paragraph B5, sequence 254.1]

958-810-55-18 For example, the consolidated statement of financial position in paragraph 958-810-55-23 shows relatively few highly aggregated amounts of assets and liabilities, and the consolidated statement of operations and other changes in unrestricted net assets in paragraph 958-810-55-24 shows relatively few highly aggregated amounts of revenues and expenses rather than details such as expenses by function or nature. The consolidated statement of financial position also does not classify assets and liabilities, which is required for a not- for-profit, business-oriented health care entity by paragraph 954-210-45-1. This Example also omits a statement of cash flows, which does not bear on the

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