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FASB Accounting Standards Codification Manual
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810 Consolidation
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Deloitte’s Roadmap: Consolidation — Identifying a Controlling Financial Interest
Chapter 2 — Glossary of Selected Terms
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Deloitte’s Roadmap: Consolidation — Identifying a Controlling Financial Interest
Chapter 2 — Glossary of Selected Terms
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Contents
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Chapter 2 — Glossary of Selected Terms
2.1 Controlling Financial Interest
2.2 Decision Maker
2.3 Expected Losses, Expected Residual Returns, and Expected Variability
2.4 Kick-Out Rights
2.5 Legal Entity
2.6 Participating Rights
2.7 Protective Rights
2.8 Primary Beneficiary
2.9 Private Company
2.10 Public Business Entity
2.11 Related Parties, De Facto Agents, and Common Control
2.12 Reporting Entity
2.13 Subordinated Financial Support
2.14 Variable Interests
2.15 Variable Interest Entity
2.16 Voting Interest Entity
2.17 Collateralized Financing Entity