A Roadmap to Consolidation — Identifying a Controlling Financial Interest (May 2019)
- Download the PDF version (available without subscription; not updated after issuance).
- View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
This Roadmap is a comprehensive guide to navigating the frequently
complex consolidation accounting models. The 2019 edition reflects amendments made
by ASU 2018-17 related to the private-company alternative and the alignment of
certain assessments performed in the consolidation analysis. While the amendments do
not represent wholesale changes such as those made by ASU 2015-02, they may
significantly affect private companies that wish to apply the private-company
alternative as well as certain decision makers. Updates made to the Roadmap since
the 2018 edition are summarized in Appendix H.
This Roadmap replaces the Deloitte Q&As that were contained in
ASC 810. To find the text in the Roadmap that corresponds to a former Q&A,
select the “Consolidation” tab at the bottom of the Q&A to Roadmap Quick Reference Guide
and search for the Q&A’s number or title.
Be sure to check out other titles in Deloitte’s Roadmap
series, our comprehensive, easy-to-understand collection of
accounting guides on selected topics of broad interest to the financial reporting
community.