# ASC 810-20-55: Consolidation — Control of Partnerships and Similar Entities — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/20/#55-implementation-guidance-and-illustrations)

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## ASC 810-20-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/810/20/#55-implementation-guidance-and-illustrations)

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##### [810-20-55-1](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-1)

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##### [810-20-55-2](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-2)

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##### [810-20-55-3](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-3)

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##### [810-20-55-4](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-4)

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[Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/).

##### [810-20-55-5](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-5)

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[Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/).

##### [810-20-55-6](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-6)

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[Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/).

##### [810-20-55-7](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-7)

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[Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/).

##### [810-20-55-8](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-8)

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##### [810-20-55-9](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-9)

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##### [810-20-55-10](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-10)

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##### [810-20-55-12](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-12)

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##### [810-20-55-15](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-15)

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##### [810-20-55-16](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-16)

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