{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/20/#05-overview-and-background","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"810","topic_title":"Consolidation","subtopic":"810-20","subtopic_title":"Control of Partnerships and Similar Entities","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-20-05-1","para":"05-1","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae8ef9fd694dbdecf93912f8dc366800b0a12cf8e08c5ee76e4638e8e755d490","downloaded_from":"2026-09-10T01:29:49.579Z","last_downloaded_at":"2026-09-10T01:29:49.579Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481471","source_sha256":"fc3d552d8c7afcca486c86c9c4ca7a0f6be9c05285b3ef80c4be1a43a76ba7c2"}},{"citation":"810-20-05-2","para":"05-2","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f79d45291a806a6bf073603dc6506291b274971200fd2b969eef66431387659","downloaded_from":"2026-09-10T01:29:49.579Z","last_downloaded_at":"2026-09-10T01:29:49.579Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481471","source_sha256":"fc3d552d8c7afcca486c86c9c4ca7a0f6be9c05285b3ef80c4be1a43a76ba7c2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:920d3863beacfb13b92b11624fb224d8ead1482d120866ea0c0cffcc4735daff","downloaded_from":"2026-09-10T01:29:49.579Z","last_downloaded_at":"2026-09-10T01:29:49.579Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481471","source_sha256":"fc3d552d8c7afcca486c86c9c4ca7a0f6be9c05285b3ef80c4be1a43a76ba7c2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c53880f4ae4f65213403ad8d3de3b6441594856d7e1619430aca301752110a1e","downloaded_from":"2026-09-10T01:29:49.579Z","last_downloaded_at":"2026-09-10T01:29:49.579Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481471","source_sha256":"fc3d552d8c7afcca486c86c9c4ca7a0f6be9c05285b3ef80c4be1a43a76ba7c2"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c53880f4ae4f65213403ad8d3de3b6441594856d7e1619430aca301752110a1e","downloaded_from":"2026-09-10T01:29:49.579Z","last_downloaded_at":"2026-09-10T01:29:49.579Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481471","source_sha256":"fc3d552d8c7afcca486c86c9c4ca7a0f6be9c05285b3ef80c4be1a43a76ba7c2"}}