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Heads Up: FASB Clarifies Scope of Decrease-in-Ownership Provisions in ASC 810-10

Volume 17, Issue 3


The attached issue of Heads Up discusses the FASB’s recently released Accounting Standards Update (ASU) No. 2010-02, Accounting and Reporting for Decreases in Ownership of a Subsidiary — a Scope Clarification. The ASU clarifies the scope of the decrease-in-ownership provisions of ASC 810-10 and expands the information an entity is required to disclose upon consolidation of a subsidiary.

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library.

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