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Chapter 2 — Glossary of Selected Terms

2.6 ASC 810-10 Carrying Amount

2.6 ASC 810-10 Carrying Amount

The ASC 810-10 carrying amount is the amount at which redeemable noncontrolling interests are carried on the reporting entity’s consolidated balance sheet after attribution of the subsidiary’s earnings under ASC 810-10 but exclusive of any ASC 480 measurement adjustments (as defined in Section 2.3).