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Chapter 10 — Accounting by the Venturer

10.1 Initial Contribution of a Business or Nonprofit Activity

10.1 Initial Contribution of a Business or Nonprofit Activity

The deconsolidation and initial measurement of a retained noncontrolling interest in a business or nonprofit activity are governed by ASC 810-10-40, and the requirements are the same for investors and venturers (see Section 4.3.2).