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This publication briefly summarizes key issues related to the accounting for noncontrolling interests under ASC 810-10 and ASC 480-10-S99-3A — specifically, attribution of income (loss) and other comprehensive income (loss), the treatment of redeemable noncontrolling interests, accounting for changes in a parent’s ownership interest, and presentation and disclosure.

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on noncontrolling interests, primarily that in ASC 810-10 and ASC 480-10-S99-3A. ASC 810-10-20 defines a noncontrolling interest as the “portion of equity (net assets) in a subsidiary not attributable, directly or indirectly, to a parent” and further states that a “noncontrolling interest is sometimes called a minor

The Audit Committee Brief focuses on the timely coverage of issues and insights important to audit committees.

This EITF Snapshot summarizes the March 25, 2025, meeting of the Emerging Issues Task Force. At this meeting, the Task Force discussed one Issue, “Accounting for Paid-in-Kind Dividends on Preferred Stock.”