ASC 810 Consolidation

E453780

FASB Accounting Standards Codification Topic U.S. GAAP accounting standard

ASC 810 Consolidation is a U.S. GAAP accounting standard that provides guidance on when and how a reporting entity must consolidate financial statements of other entities it controls, including variable interest entities.

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All labels observed (3)

Label	Occurrences
ASC 810 Consolidation canonical	1
FASB ASC Topic 810	1
Topic 810 in the FASB Accounting Standards Codification	1

How this entity was disambiguated

This entity first appeared as the object of triple T4576025 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: ASC 810 Consolidation
Context triple: [ASC 805 Business Combinations, relatedTo, ASC 810 Consolidation]

A. ASC 805 Business Combinations
ASC 805 Business Combinations is a U.S. GAAP accounting standard that provides guidance on how companies should recognize, measure, and disclose assets, liabilities, and goodwill arising from mergers and acquisitions.
B. ASC 842 Leases
ASC 842 Leases is the U.S. GAAP accounting standard that overhauled lease accounting by requiring most leases to be recognized on the balance sheet as right-of-use assets and lease liabilities.
C. ASC 350 Intangibles—Goodwill and Other
ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
D. ASC 740 Income Taxes
ASC 740 Income Taxes is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, presentation, and disclosure of income taxes in financial statements.
E. ASC 718 Compensation—Stock Compensation
ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: ASC 810 Consolidation
Target entity description: ASC 810 Consolidation is a U.S. GAAP accounting standard that provides guidance on when and how a reporting entity must consolidate financial statements of other entities it controls, including variable interest entities.

A. ASC 805 Business Combinations
ASC 805 Business Combinations is a U.S. GAAP accounting standard that provides guidance on how companies should recognize, measure, and disclose assets, liabilities, and goodwill arising from mergers and acquisitions.
B. ASC 842 Leases
ASC 842 Leases is the U.S. GAAP accounting standard that overhauled lease accounting by requiring most leases to be recognized on the balance sheet as right-of-use assets and lease liabilities.
C. ASC 350 Intangibles—Goodwill and Other
ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
D. ASC 740 Income Taxes
ASC 740 Income Taxes is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, presentation, and disclosure of income taxes in financial statements.
E. ASC 718 Compensation—Stock Compensation
ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
F. None of above. chosen

Statements (49)

Predicate	Object
instanceOf	FASB Accounting Standards Codification Topic ⓘ U.S. GAAP accounting standard ⓘ
addresses	consolidation of entities under common control ⓘ
appliesTo	reporting entities that have a controlling financial interest in other entities ⓘ
appliesUnder	U.S. GAAP ⓘ linked to: US GAAP
classification	Topic 810 in the FASB Accounting Standards Codification ⓘ linked to: ASC 810 Consolidation
covers	changes in a parent’s ownership interest in a subsidiary ⓘ consolidation procedures ⓘ deconsolidation of a subsidiary ⓘ limited partnerships and similar entities ⓘ noncontrolling interests in consolidated financial statements ⓘ variable interest entities ⓘ voting interest entities ⓘ
defines	controlling financial interest ⓘ noncontrolling interest ⓘ primary beneficiary of a variable interest entity ⓘ variable interest entity ⓘ
distinguishesBetween	voting interest model and variable interest entity model ⓘ
governs	consolidation of financial statements ⓘ
includes	guidance on consolidation of entities controlled through contractual arrangements ⓘ guidance on consolidation of securitization entities ⓘ guidance on consolidation of structured entities ⓘ
interactsWith	ASC 805 Business Combinations ⓘ ASC 860 Transfers and Servicing ⓘ ASC 946 Financial Services—Investment Companies ⓘ
issuedBy	Financial Accounting Standards Board ⓘ
objective	to improve relevance, comparability, and transparency of consolidated financial statements ⓘ
partOf	FASB Accounting Standards Codification ⓘ
providesGuidanceOn	how a reporting entity must consolidate another entity ⓘ when a reporting entity must consolidate another entity ⓘ
requires	consolidation of a variable interest entity by its primary beneficiary ⓘ consolidation of entities in which a reporting entity has a controlling financial interest ⓘ disclosures about involvement with variable interest entities ⓘ disclosures about judgments and assumptions in determining consolidation ⓘ elimination of intercompany balances and transactions in consolidation ⓘ ongoing reassessment of whether a reporting entity is the primary beneficiary of a variable interest entity ⓘ presentation of noncontrolling interests as a component of equity ⓘ recognition of gain or loss on deconsolidation of a subsidiary ⓘ uniform accounting policies for consolidated entities where practicable ⓘ
scopeIncludes	certain investment structures ⓘ corporations ⓘ limited liability companies ⓘ partnerships ⓘ special-purpose entities ⓘ
supersededAndCodified	ARB No. 51 Consolidated Financial Statements ⓘ linked to: ARB No. 51 FASB Interpretation No. 46(R) ⓘ linked to: FASB Interpretations
usedBy	not-for-profit entities reporting under U.S. GAAP ⓘ private companies reporting under U.S. GAAP ⓘ public companies reporting under U.S. GAAP ⓘ

How these facts were elicited

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

ASC 805 Business Combinations → relatedTo → ASC 810 Consolidation ⓘ

ARB No. 51 → codifiedIn → FASB ASC Topic 810 ⓘ

linked to: ASC 810 Consolidation

ASC 810 Consolidation → classification → Topic 810 in the FASB Accounting Standards Codification ⓘ