{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/30/#45-other-presentation-matters","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":"810-30","subtopic_title":"Research and Development Arrangements","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Presentation of the New Entity's Common Stock by the Sponsor","paragraphs":[{"citation":"810-30-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_91EA73CB-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The new research and development arrangement entity's Class A common stock shall be presented as <a href=\"/glossary/n/#noncontrolling-interest\" class=\"term\" title=\"The portion of equity (net assets) in a subsidiary not attributable, directly or indirectly, to a parent. A noncontrolling interest is sometimes called a minority interest.\"><span>noncontrolling interest</span></a> of the <a href=\"/glossary/s/#sponsor\" class=\"term\" title=\"An entity that capitalizes a research and development arrangement.\"><span>sponsor</span></a></span></span><span class=\"sfragment\" id=\"sfr_91EA755D-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">, classified as equity, but separate from the parent's equity. </span></span></div></div>","snippet":"The new research and development arrangement entity's Class A common stock shall be presented as noncontrolling interest of the sponsor, classified as equity, but separate from the parent's equity.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c459359ad6bf336bba59587c4a99f480db1974aab8ba7644ceb361ad7ef4cc4f","downloaded_from":"2026-09-10T01:30:26.100Z","last_downloaded_at":"2026-09-10T01:30:26.100Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481591","source_sha256":"6cf6f4ff05647bba0117d4360dc5cdc81dd9395bd6d0f2c848b3388fb220bd04"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2ee691c99aee835688bf69c45a4ce8990c15e9f14d4b775da468b0d2f21e4d9","downloaded_from":"2026-09-10T01:30:26.100Z","last_downloaded_at":"2026-09-10T01:30:26.100Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481591","source_sha256":"6cf6f4ff05647bba0117d4360dc5cdc81dd9395bd6d0f2c848b3388fb220bd04"}},{"block":null,"heading":"EPS","paragraphs":[{"citation":"810-30-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_91EA769A-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The research and development expense recognized by the sponsor should not be allocated to the new entity's Class A common stock in determining net income or earnings available to common stockholders of the sponsor in the calculation of earnings per share (EPS). </span></span></div></div>","snippet":"The research and development expense recognized by the sponsor should not be allocated to the new entity's Class A common stock in determining net income or earnings available to common stockholders of the sponsor in the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f392e1e524339c7ec012707d8db676e74288e057e748cfacddd96d5acc2fdc1f","downloaded_from":"2026-09-10T01:30:26.100Z","last_downloaded_at":"2026-09-10T01:30:26.100Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481591","source_sha256":"6cf6f4ff05647bba0117d4360dc5cdc81dd9395bd6d0f2c848b3388fb220bd04"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bfa5f9e5a260ad903ab3d1805f2f64f6e17f34d833808893d356f89561b2e5c","downloaded_from":"2026-09-10T01:30:26.100Z","last_downloaded_at":"2026-09-10T01:30:26.100Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481591","source_sha256":"6cf6f4ff05647bba0117d4360dc5cdc81dd9395bd6d0f2c848b3388fb220bd04"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f37505a9121ff6e04f32378128e24e7b4ef0331ddcb0ba736dbda6867e4cbe8","downloaded_from":"2026-09-10T01:30:26.100Z","last_downloaded_at":"2026-09-10T01:30:26.100Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481591","source_sha256":"6cf6f4ff05647bba0117d4360dc5cdc81dd9395bd6d0f2c848b3388fb220bd04"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f37505a9121ff6e04f32378128e24e7b4ef0331ddcb0ba736dbda6867e4cbe8","downloaded_from":"2026-09-10T01:30:26.100Z","last_downloaded_at":"2026-09-10T01:30:26.100Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481591","source_sha256":"6cf6f4ff05647bba0117d4360dc5cdc81dd9395bd6d0f2c848b3388fb220bd04"}}