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Roadmap Series

Consolidation — Identifying a Controlling Financial Interest

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A Roadmap to Consolidation — Identifying a Controlling Financial Interest (July 2020)

  • 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. It breaks down the requirements in ASC 810 and reconstructs them in a logical narrative, making them easier to understand and apply. While the discussion focuses primarily on the complexities of identifying whether a legal entity is a variable interest entity (VIE) and whether a reporting entity should consolidate the VIE, it also addresses the voting interest entity model and provides a framework for its application.
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.