A.19 ASC 810, Consolidation

50-1B In the period that either a subsidiary is deconsolidated or a group of assets is derecognized in accordance with paragraph 810-10-40-3A, the parent shall disclose all of the following:

1. The amount of any gain or loss recognized in accordance with paragraph 810-10-40-5
2. The portion of any gain or loss related to the remeasurement of any retained investment in the former subsidiary or group of assets to its fair value
3. The caption in the income statement in which the gain or loss is recognized unless separately presented on the face of the income statement
4. A description of the valuation technique(s) used to measure the fair value of any direct or indirect retained investment in the former subsidiary or group of assets
5. Information that enables users of the parent’s financial statements to assess the inputs used to develop the fair value in item (d)
6. The nature of continuing involvement with the subsidiary or entity acquiring the group of assets after it has been deconsolidated or derecognized
7. Whether the transaction that resulted in the deconsolidation or derecognition was with a related party
8. Whether the former subsidiary or entity acquiring a group of assets will be a related party after deconsolidation.

50-20 A reporting entity that consolidates a collateralized financing entity and measures the financial assets and the financial liabilities using the measurement alternative in paragraphs 810-10-30-10 through 30-15 and 810-10-35-6 through 35-8 shall disclose the information required by Topic 820 on fair value measurement and Topic 825 on financial instruments for the financial assets and the financial liabilities of the consolidated collateralized financing entity.

50-21 For the less observable of the fair value of the financial assets and the fair value of the financial liabilities of the collateralized financing entity that is measured in accordance with the measurement alternative in paragraphs 810-10-30-10 through 30-15 and 810-10-35-6 through 35-8, a reporting entity shall disclose that the amount was measured on the basis of the more observable of the fair value of the financial liabilities and the fair value of the financial assets.

50-22 The disclosures in paragraphs 810-10-50-20 through 50-21 do not apply to the financial assets and the financial liabilities that are incidental to the operations of the collateralized financing entity and have carrying values that approximate fair value.