Roadmap: Noncontrolling Interests (2024)

Published on: 25 Jun 2024

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. Appendix D of the Roadmap summarizes substantive revisions to previous content.

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

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