# ASC 810-30-45: Consolidation — Research and Development Arrangements — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/30/#45-other-presentation-matters)

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## ASC 810-30-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/810/30/#45-other-presentation-matters)

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#### Presentation of the New Entity's Common Stock by the Sponsor

##### [810-30-45-1](https://asc.understandingaccounting.org/asc/810/30/#810-30-45-1)

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The new research and development arrangement entity's Class A common stock shall be presented as [noncontrolling interest](https://asc.understandingaccounting.org/glossary/n/#noncontrolling-interest "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.") of the [sponsor](https://asc.understandingaccounting.org/glossary/s/#sponsor "An entity that capitalizes a research and development arrangement."), classified as equity, but separate from the parent's equity.

#### EPS

##### [810-30-45-2](https://asc.understandingaccounting.org/asc/810/30/#810-30-45-2)

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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).