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Roadmap Series

Noncontrolling Interests

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A Roadmap to Accounting for Noncontrolling Interests (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 provides Deloitte’s insights into and interpretations of the guidance on noncontrolling interests, primarily that in ASC 810-10 and ASC 480-10-S99. The guidance in this Roadmap presumes that (1) a parent has already established that consolidation of its subsidiary is appropriate under ASC 810-10 and (2) the equity interests of a subsidiary qualify for equity classification under ASC 480. Consequently, this Roadmap should be viewed as a companion publication to Deloitte’s A Roadmap to Consolidation — Identifying a Controlling Financial Interest.
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 “Noncontrolling Interests” 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.