A Roadmap to Accounting for Noncontrolling Interests (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 provides Deloitte’s insights into and interpretations
of the guidance on noncontrolling interests, primarily that in ASC 810-10 and ASC
480-10-S99. Throughout the Roadmap, new guidance has been added, examples related to
some of the guidance included in the previous edition have been added or
substantively revised, and minor edits have been made to improve clarity.
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.