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Roadmap Series

Noncontrolling Interests

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Roadmap
Noncontrolling Interests (December 2023)

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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-S99-3A. The publication is written on the assumption 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 Roadmap Consolidation — Identifying a Controlling Financial Interest. Appendix D highlights substantive revisions to previous content.
Also available is the latest edition of On the Radar, a high-level summary of key issues related to the accounting and financial reporting topics addressed in the Roadmap.
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.