Scope of this reference
Inspect the standard and the scope used in the teaching material. The verification date describes the stored review.
- Authority
- Financial Accounting Standards Board
- Standard
- ASC Topic 810
- Version
- Codification content as verified 2026-08-08
- Where it applies
- United States GAAP
- Entities covered
- Legal entities for which the applicable consolidation model and conclusion have been established
- Last source check recorded
- Aug 8, 2026
- Status recorded at review
- current
- Effective from
- Not specified in this record
Inspect the source: FASB Accounting Standards Codification Topic 810, Consolidation
Check the applicable effective dates and later amendments in the source before applying this reference.
Concepts using this reference (4)
Instructional scope
Students can distinguish legal-entity ledgers from the consolidated reporting worksheet, eliminate a supplied investment/equity pair and supplied intercompany balances or sales, and present a supplied noncontrolling interest.
Handoff
Independent VIE analysis, common-control structures, tiered entities, changes in ownership, deconsolidation, pushdown accounting, and foreign subsidiary consolidation belong in advanced accounting.