Total Shareholders' Equity (in a consolidated balance sheet on the date of acquisition)

Total Consolidated Shareholders' Equity
= Shareholders' Equity (Parent) + Noncontrolling interest
= Shareholders' Equity (Parent) + (1 - %Interest of Parent) * Shareholders' Equity (Child)

The noncontrolling interest is now reported in the shareholders' equity section under both U.S. GAAP and IFRS.