# ASC 810-940-45: Consolidation — Financial Services—Brokers and Dealers — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 810-940-45: 45 Other Presentation Matters

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##### [810-940-45-1](https://asc.understandingaccounting.org/asc/810/940/#810-940-45-1)

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Paragraph [810-10-15-10(a)(2)](https://asc.understandingaccounting.org/asc/810/10/#810-10-15-10) states that a majority-owned entity that is not in the scope of the [Variable Interest Entities Subsection](https://asc.understandingaccounting.org/asc/810/10/#15-scope-and-scope-exceptions) 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 940 and control is likely to be temporary.