2.3 ASC 480 Measurement Adjustment

As described in Sections 9.4.3 through 9.4.3.2, an adjustment is recorded in accordance with ASC 480-10-S99-3A(14) through (16) when a noncontrolling interest’s redemption price exceeds its ASC 810-10 carrying amount (i.e., its carrying amount after the attribution of income or loss to the noncontrolling interest in accordance with ASC 810-10). There are two methods of recording an ASC 480 measurement adjustment: the accretion method (defined in Section 2.2) and the immediate method (defined in Section 2.18).