Deloitte’s Roadmap: Consolidation — Identifying a Controlling Financial Interest

Consolidation — Identifying a Controlling Financial Interest

This Roadmap breaks down the requirements in ASC 810 and reconstructs them in a logical narrative, making them easier to understand and apply.

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Preface On the Radar Contacts Introduction Chapter 1 — Overview of the Consolidation Models Chapter 2 — Glossary of Selected Terms Chapter 3 — Scope Chapter 4 — Variable Interests Chapter 5 — Determining Whether a Legal Entity Is a VIE Chapter 6 — Silo Provisions Chapter 7 — Determining the Primary Beneficiary Chapter 8 — Related-Party Considerations Chapter 9 — VIE Reconsideration Events Chapter 10 — Initial and Subsequent Measurement Chapter 11 — Presentation and Disclosures Appendix A — [Reserved]Appendix B — [Reserved]Appendix C — Expected Losses and Expected Residual Returns Appendix D — Voting Interest Entity Model Appendix E — Industry-Specific Guidance Appendix F — Deconsolidation/Derecognition Appendix G — Comparison of U.S. GAAP and IFRS Accounting Standards Appendix H — Titles of Standards and Other Literature Appendix I — Abbreviations Appendix J — Roadmap Updates for 2024