Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:address |
Consolidation procedures
Criteria for consolidation Deconsolidation events Disclosures related to consolidation Reporting of noncontrolling interests |
| gptkbp:appliesTo |
gptkb:U.S._GAAP
|
| gptkbp:focusesOn |
Consolidation
|
| gptkbp:fullName |
gptkb:Accounting_Standards_Codification_Topic_810
|
| gptkbp:governs |
Consolidation of financial statements
|
| gptkbp:guidanceSystem |
gptkb:Noncontrolling_Interests
gptkb:Variable_Interest_Entities Parent-Subsidiary Relationships |
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 810
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:replacedBy |
gptkb:ARB_51
gptkb:FIN_46(R) |
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:usedBy |
gptkb:Not-for-Profit_Organizations
gptkb:Public_Companies Private Companies |
| gptkbp:bfsParent |
gptkb:FASB
|
| gptkbp:bfsLayer |
6
|