Roadmap
Consolidation — Identifying a
Controlling Financial Interest (August 2025)
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This Roadmap breaks down the
requirements in ASC 810 and reconstructs them in a logical narrative, making them
easier to understand and apply. While the discussion focuses primarily on the
complexities of identifying whether a legal entity is a variable interest entity
(VIE) under ASC 810 and whether a reporting entity should consolidate the VIE, it
also addresses the voting interest entity model and provides a framework for its
application.
Also available is the latest edition of
On the
Radar: Consolidation — Identifying a Controlling
Financial Interest, a high-level summary of
accounting and financial reporting considerations related to
applying the guidance in ASC 810, including those for
variable interest entities (VIEs).
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.