Accounting Standards Codification Topic 810
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:abbreviation |
gptkb:ASC_810
|
| gptkbp:appliesTo |
subsidiaries
consolidated financial statements variable interest entities |
| gptkbp:focusesOn |
consolidation
|
| gptkbp:governs |
when and how to consolidate entities
|
| gptkbp:guidanceSystem |
consolidation of entities controlled by contract
disclosure requirements for consolidated entities noncontrolling interests presentation of consolidated financial statements |
| https://www.w3.org/2000/01/rdf-schema#label |
Accounting Standards Codification Topic 810
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:replacedBy |
gptkb:FIN_46(R)
ARB No. 51 |
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:subjectArea |
accounting
financial reporting |
| gptkbp:website |
https://asc.fasb.org/
|
| gptkbp:bfsParent |
gptkb:ASC_810
|
| gptkbp:bfsLayer |
7
|