7.6 Partial Acquisitions and Noncontrolling Interests
ASC 805-20
50-1 Paragraph 805-10-50-1 identifies one of the objectives of disclosures about a business combination. To
meet that objective, the acquirer shall disclose all of the following information for each business combination
that occurs during the reporting period: . . .
e. For each business combination in which the acquirer holds less than 100 percent of the equity interests
in the acquiree at the acquisition date, both of the following:
1. The fair value of the noncontrolling interest in the acquiree at the acquisition date
2. The valuation technique(s) and significant inputs used to measure the fair value of the
noncontrolling interest.
In addition to meeting the requirement in ASC 805-20-50-1(e), entities must
disclose under ASC 810-10-50-1A — either in the statement of changes in equity or in the
notes to the consolidated financial statements — a reconciliation between the beginning
and end of the period carrying amounts of total equity, equity attributable to the
parent, and equity attributable to the noncontrolling interest. For further details on
these required disclosure requirements, see Chapter 8 of Deloitte’s Roadmap Noncontrolling
Interests.