Roadmap
Noncontrolling Interests (April
2025)
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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-S99-3A. ASC 810-10-20 defines a
noncontrolling interest as the “portion of equity (net assets) in a subsidiary not
attributable, directly or indirectly, to a parent” and further states that a
“noncontrolling interest is sometimes called a minority interest.”
The publication is written on the
assumption 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 Roadmap Consolidation — Identifying a
Controlling Financial Interest.
Also available is the latest edition of
On the
Radar: Noncontrolling Interests, a high-level
summary of key issues related to the accounting and
financial reporting topics addressed in the Roadmap.
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.