Roadmap: Noncontrolling Interests (2023)
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 2023 edition includes new and expanded discussions, including a new illustrative example related to an entity’s accounting for the issuance of share-based payment awards in the form of stock options that, once fully vested, are either exercised or forfeited. Appendix D of the Roadmap summarizes substantive revisions to previous content.
The Roadmap is available on the Deloitte Accounting Research Tool Web site.