A Roadmap to Accounting for Noncontrolling Interests

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on noncontrolling interests, primarily that in ASC 810-10 and ASC 480-10-S99.

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Acknowledgments Preface Contacts Chapter 1 — Overview Chapter 2 — Glossary of Selected Terms Chapter 3 — Scope Chapter 4 — Intercompany Matters With Noncontrolling Interest Implications Chapter 5 — Initial Recognition and Measurement Chapter 6 — Attribution of Income, Other Comprehensive Income, and Cumulative Translation Adjustment Balances Chapter 7 — Changes in a Parent's Ownership Interest Chapter 8 — Presentation and Disclosure Chapter 9 — Redeemable Noncontrolling Interests Appendix A — Differences Between U.S. GAAP and IFRS Standards Appendix B — Titles of Standards and Other Literature Appendix C — Abbreviations Appendix D — Changes Made in the 2019 Edition of This Publication

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on noncontrolling interests.

Although the accounting principles related to noncontrolling interests have been in place for many years, they can be difficult to apply. The relatively brief guidance on nonredeemable noncontrolling interests (ASC 810-10) has resulted in diversity in practice, while the guidance on redeemable noncontrolling interests (ASC 480-10-S99) is highly prescriptive and contains multiple policy elections. For these reasons, accounting for noncontrolling interests is a particularly challenging aspect of U.S. GAAP.

The guidance in this Roadmap presumes that (1) a parent has already established that consolidation of its subsidiary is appropriate under ASC 810-10 and (2) the equity interests of a subsidiary qualify for equity classification under ASC 480. Consequently, this Roadmap should be viewed as a companion publication to A Roadmap to Consolidation — Identifying a Controlling Financial Interest. While classification of equity interests is outside the scope of this publication, readers may refer to A Roadmap to Distinguishing Liabilities From Equity for extensive guidance on such matters.