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Roadmap Series

Consolidation — Identifying a Controlling Financial Interest (2019)

A Roadmap to Consolidation — Identifying a Controlling Financial Interest (2019)

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  • 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.