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FRS110, paragraph 22 requires non-controlling interest in the consolidated statement of financial position to be presented within equity, separately from the owners of the parent

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FRS110, paragraph 22 requires non-controlling interest in the consolidated statement of financial position to be presented within equity, separately from the owners of the parent. The now-superseded FRS 27 (2003) required minority interest to be presented separately from liabilities and parent shareholders' equity.
Discuss the implications of the change in the requirement of the accounting standard.