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

Appendix F — Deconsolidation/Derecognition

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Appendix F — Deconsolidation/Derecognition F.1 Introduction F.2 Scope of Deconsolidation of a Subsidiary or Derecognition of a Group of Assets F.3 Parent’s Accounting Upon a Loss of Control Over a Subsidiary or Group of Assets F.4 Parent’s Disclosures and SEC Reporting Considerations Upon Deconsolidation of a Subsidiary or Derecognition of a Group of Assets