Roadmap
Noncontrolling Interests
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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. 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.