FSA: consolidation: equity method: MI 2010, into, different, starting, equity

anshultongia

starting 2010, under GAAP, if use equity method, will MI be consolidated into share holder’s equity or not?
why now equity under proportionate consolidation and full consolidation are the same? I think are still different by the treating of MI, is it? Thanks.

CFA4Techie

MI ONLY applies to full consolidation.
What changed is that from 2009 and before,is used to be in the mezzanine (between liabilities and equity)