Roadmap: Consolidation — Identifying a Controlling Financial Interest (2023)

Published on: 06 Nov 2023

The 2023 edition of Consolidation — Identifying a Controlling Financial Interest has been issued. A comprehensive guide to navigating the frequently complex consolidation accounting models, 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) and whether a reporting entity should consolidate the VIE, it also addresses the voting interest entity model and provides a framework for its application.

The Roadmap is available on the Deloitte Accounting Research Tool Web site.

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