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.