Securities Lawyer's Deskbook
                         published by The University of Cincinnati College of Law
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Accounting Rules
Form and Content of Financial Statements

Regulation S-X





Rule 3-04 -- Changes in Other Stockholders' Equity



An analysis of the changes in each caption of stockholders' equity and noncontrolling interests presented in the balance sheets shall be given in a note or separate statement. This analysis shall be presented in the form of a reconciliation of the beginning balance to the ending balance for each period for which an income statement is required to be filed with all significant reconciling items described by appropriate captions with contributions from and distribution to owners shown separately. Also, state separately the adjustments to the balance at the beginning of the earliest period presented for items which were retroactively applied to periods prior to that period. With respect to any dividends, state the amount per share and in the aggregate for each class of shares. Provide a separate schedule in the notes to the financial statements that shows the effects of any changes in the registrant's ownership interest in a subsidiary on the equity attributable to the registrant.


Regulatory History


47 FR 29836, July 9, 1982; TBA FR APR 2009



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