ASC 810 Consolidation

This Topic comprises three Subtopics (Overall, Control of Partnerships and Similar Entities, and Research and Development Arrangements).

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US GAAP

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10 Overall 20 Control of Partnerships and Similar Entities 30 Research and Development Arrangements 910 Contractors—Construction 915 Development Stage Entities 930 Extractive Activities—Mining 932 Extractive Activities—Oil and Gas 940 Financial Services—Brokers and Dealers 942 Financial Services—Depository and Lending 946 Financial Services—Investment Companies 948 Financial Services—Mortgage Banking 952 Franchisors 954 Health Care Entities 958 Not-For-Profit Entities 970 Real Estate—General 974 Real Estate—Real Estate Investment Trusts 978 Real Estate—Time-Sharing Activities 980 Regulated Operations

Roadmap: Noncontrolling Interests Roadmap: Consolidation — Identifying a Controlling Financial Interest

ASC 810 comprises three Subtopics, below is an overview of each Subtopic.

810-10 Overall

ASC 810-10 provides guidance on general consolidation issues, as well as guidance related to variable interest entities and consolidation of entities controlled by contract.

810-20 Control of Partnerships and Similar Entities

ASC 810-20 provides guidance related to the potential consolidation of partnerships and similar interests.

810-30 Research and Development Arrangements

ASC 810-30 notes that it “provides guidance on whether and how a sponsor should consolidate a research and development arrangement.”