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A Roadmap to Consolidation — Identifying a Controlling Financial Interest (2018)

Published on: Sep 14, 2018

This publication reflects changes in the consolidation landscape introduced by the FASB’s issuance of ASU 2015-02 in February 2015. The changes made in the 2018 edition of the Roadmap were primarily editorial (e.g., to clarify or expand on existing text). In addition, the Roadmap was updated to reflect (1) the issuance of ASU 2017-02, which clarifies the circumstances in which a not-for-profit entity that is a general partner or limited partner would consolidate a for-profit limited partnership or similar entity, and (2) the current status and content of the FASB’s proposed ASUs on related parties and the proposed reorganization of the consolidation guidance.


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