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ASC 810 — Consolidation


The full text of ASC 810, Consolidation, can be found in the FASB Accounting Standards Codification (link to the FASB's Web site; registration required). Also, the full text of the Codification and Deloitte-authored Q&As related to the Codification are available in the Deloitte Accounting Research Tool (DART) Web site (subscription required).

ASC 810 comprises three Subtopics (Overall, Control of Partnerships and Similar Entities, and Research and Development Arrangements). Below is an overview of each Subtopic.


810-10 Overall

ASC 810-10 provides guidance on general consolidation issues, as well as guidance related to variable interest entities and consolidation of entities controlled by contract.


810-20 Control of Partnerships and Similar Entities

ASC 810-20 provides guidance related to the potential consolidation of partnerships and similar interests.


810-30 Research and Development Arrangements

ASC 810-30 notes that it "provides guidance on whether and how a sponsor should consolidate a research and development arrangement."

Content from the FASB Accounting Standards Codification® included at is copyrighted by the Financial Accounting Foundation, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, and is reproduced with permission.

FASB Accounting Standards Updates

    The following ASUs amended the guidance in this Topic:

    Proposed FASB Accounting Standards Updates

    The following are proposed amendments to ASC 810:

    Related resources

    See our comprehensive collection of news and publications related to consolidation.

    International guidance

    For the IASB's guidance on this topic, see IAS 27, Separate Financial Statements.

    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.