This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

A roadmap to consolidation — Identifying a controlling financial interest

Published on: Aug 30, 2016

The 2016 edition of this Roadmap reflects changes in the consolidation landscape introduced by the issuance of FASB Accounting Standards Update No. 2015-02, Amendments to the Consolidation Analysis, in February 2015. It incorporates additional interpretations and guidance as a result of FASB and SEC activity as well as developments in practice. A summary of the changes made to the Roadmap since the 2015 edition is available in Appendix G.

This publication was released by our US firm.

Download

A roadmap to consolidation — Identifying a controlling financial interest Image

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.