{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/940/#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":"810-940","subtopic_title":"Financial Services—Brokers and Dealers","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-940-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F04E7A26-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph <a href=\"/asc/810/10/#810-10-15-10\" class=\"xref\">810-10-15-10(a)(2)</a> states that a majority-owned entity that is not in the scope of the <a href=\"/asc/810/10/#15-scope-and-scope-exceptions\" class=\"xref\">Variable Interest Entities Subsection</a> of Section 810-10-15 and in which a parent has a controlling financial interest shall not be consolidated if the parent is a broker-dealer within the scope of Topic <a altsource=\"GUID-F5AD0198-7D23-4718-A264-892E8F012ADC.ditamap\" class=\"ditamap\">940</a> and control is likely to be temporary. </span></span></div></div>","snippet":"Paragraph 810-10-15-10(a)(2) states that a majority-owned entity that is not in the scope of the Variable Interest Entities Subsection of Section 810-10-15 and in which a parent has a controlling financial interest shall…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04be872cd6300bba34d684e50255e0ab52a54de0f3bc582cf7d0bb3e1cb0739f","downloaded_from":"2026-09-10T01:31:27.138Z","last_downloaded_at":"2026-09-10T01:31:27.138Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477785","source_sha256":"e5135bdce08dca403992977dedde9ebb58e6375f0cee6c0f2884429631aae807"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02f6194a4d5d5d39091ab84d5ac755bd59073dfbc9b42108ebc74d11d085fc27","downloaded_from":"2026-09-10T01:31:27.138Z","last_downloaded_at":"2026-09-10T01:31:27.138Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477785","source_sha256":"e5135bdce08dca403992977dedde9ebb58e6375f0cee6c0f2884429631aae807"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a1c94f31d9eb7d110507da08065a838eaa0b41cf901e3f098782b437d85a561","downloaded_from":"2026-09-10T01:31:27.138Z","last_downloaded_at":"2026-09-10T01:31:27.138Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477785","source_sha256":"e5135bdce08dca403992977dedde9ebb58e6375f0cee6c0f2884429631aae807"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a1c94f31d9eb7d110507da08065a838eaa0b41cf901e3f098782b437d85a561","downloaded_from":"2026-09-10T01:31:27.138Z","last_downloaded_at":"2026-09-10T01:31:27.138Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477785","source_sha256":"e5135bdce08dca403992977dedde9ebb58e6375f0cee6c0f2884429631aae807"}}