Deloitte’s Roadmap: Noncontrolling Interests

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-S99-3A.

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Preface On the Radar 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 — Roadmap Updates for 2025