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Roadmap Series

Noncontrolling Interests (2019)

A Roadmap to Accounting for Noncontrolling Interests (2019)

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  • Download the PDF version (available without subscription; not updated after issuance).
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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. 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.