# ASC 810-952: Consolidation — Franchisors Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/810/952/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:32:30.134Z to 2026-09-10T01:32:39.647Z Record version: sha256:1e222a16d5b611a7eacaf60e36135ee2b21be63186668df7ea89c062d62a33ae Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-952: Consolidation — Franchisors ### Machine-generated study aids ```json { "summary": "ASC 810-952 was the franchisor-specific consolidation guidance within the Consolidation topic, addressing when a franchisor should consolidate a franchisee entity (typically under the variable interest entity model). Every paragraph in the subtopic — the overview, scope, and implementation guidance and illustrations — was superseded by Accounting Standards Update No. 2009-17. As a result, the subtopic contains no operative guidance; franchisors apply the general consolidation model in ASC 810-10.", "key_points": [ "All content of this subtopic, including 810-952-05-1 (Overview and Background), 810-952-15-1 (Scope), and 810-952-55-1 through 55-5 (Implementation Guidance and Illustrations), was superseded by ASU 2009-17.", "Because no operative paragraphs remain, there is no franchisor-specific consolidation exception or illustration to apply.", "Franchisors evaluating whether to consolidate a franchisee must instead apply the general variable interest entity and voting interest guidance in ASC 810-10.", "ASU 2009-17 replaced the prior quantitative-based primary beneficiary analysis with a qualitative assessment of power over the activities that most significantly affect an entity's economic performance and exposure to potentially significant losses or benefits.", "The subtopic remains in the Codification only as a placeholder documenting the superseded status and should not be cited as authoritative support." ], "categories": [ "Consolidation", "Industry-specific", "Transition and effective dates" ], "audience_level": "intermediate", "student_note": "Know that this subtopic is entirely superseded — the common mistake is assuming franchisors have a special consolidation rule for franchisees; after ASU 2009-17 they simply run the general ASC 810-10 VIE analysis. On an exam, the right answer is to analyze power and economics over the franchisee, not to look for franchise-specific relief.", "related_topics": [ "810-10", "952", "952-605", "460-10" ], "key_concepts": [ "franchisor", "franchisee", "variable interest entity", "primary beneficiary", "consolidation", "superseded guidance", "controlling financial interest" ] } ``` Source downloaded (UTC): 2026-09-10T01:32:30.134Z to 2026-09-10T01:32:30.134Z Record version: sha256:aa3d81ce8d60fa42d0185299364e249088bbdd371f32a27653a2e0c3f5110347 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-952-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/810/952/#00-status) SEC content: no ##### [810-952-00-1](https://asc.understandingaccounting.org/asc/810/952/#810-952-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:32:30.134Z to 2026-09-10T01:32:30.134Z Record version: sha256:4135cbd46d97e7ea69a2061eb5af3bb7a1d58846c069d1dc71e74fd7e52dc9ff Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Subtopic 952-810SupersededAccounting Standards Update No. 2009-1712/23/2009
Source downloaded (UTC): 2026-09-10T01:32:32.572Z to 2026-09-10T01:32:32.572Z Record version: sha256:5b590bed9d6edc6becddf97fc0c15bdd87115637622297021a6b8a3842dd82a9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-952-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/810/952/#05-overview-and-background) SEC content: no ##### [810-952-05-1](https://asc.understandingaccounting.org/asc/810/952/#810-952-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:32:32.572Z to 2026-09-10T01:32:32.572Z Record version: sha256:cc2686ab588819269b59927a87100950a43d81935fe0f688011530094a705c11 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2009-17](https://asc.understandingaccounting.org/updates/asu-2009-17/). Source downloaded (UTC): 2026-09-10T01:32:35.786Z to 2026-09-10T01:32:35.786Z Record version: sha256:3dac5c6c0f06826c519f70e2cca0678434abca8b3c2bbe18ca400765c951d7bb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-952-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/810/952/#15-scope-and-scope-exceptions) SEC content: no ##### [810-952-15-1](https://asc.understandingaccounting.org/asc/810/952/#810-952-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:32:35.786Z to 2026-09-10T01:32:35.786Z Record version: sha256:40a8c6ae23167cc96b6fc2d48391888b887878fc20f1b53fd1f5c5db01f2e989 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2009-17](https://asc.understandingaccounting.org/updates/asu-2009-17/). Source downloaded (UTC): 2026-09-10T01:32:39.647Z to 2026-09-10T01:32:39.647Z Record version: sha256:de37184b14cd718a132e875f3be15926e2cfeac0fc138198e98de014a2da9e9c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-952-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/810/952/#55-implementation-guidance-and-illustrations) SEC content: no ##### [810-952-55-1](https://asc.understandingaccounting.org/asc/810/952/#810-952-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:32:39.647Z to 2026-09-10T01:32:39.647Z Record version: sha256:b4a3e3257af298c05563d60347e9f62a9c351db0f3c8ea5481c18dce3c3b32e5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2009-17](https://asc.understandingaccounting.org/updates/asu-2009-17/). ##### [810-952-55-2](https://asc.understandingaccounting.org/asc/810/952/#810-952-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:32:39.647Z to 2026-09-10T01:32:39.647Z Record version: sha256:4f4c652c9c3567cf090c01af9ec45e57f8bbdd235a8d8044859fb9e0377e703f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2009-17](https://asc.understandingaccounting.org/updates/asu-2009-17/). ##### [810-952-55-3](https://asc.understandingaccounting.org/asc/810/952/#810-952-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:32:39.647Z to 2026-09-10T01:32:39.647Z Record version: sha256:2ef5ad6d08341015aaaf95c4f4dd0a9dd7133db68127d7669a77e40500b349e4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2009-17](https://asc.understandingaccounting.org/updates/asu-2009-17/). ##### [810-952-55-4](https://asc.understandingaccounting.org/asc/810/952/#810-952-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:32:39.647Z to 2026-09-10T01:32:39.647Z Record version: sha256:816791ec4102ead0dcc9447f7a7307e3c4aea8c56ffebecda2a7e2aed06dac21 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2009-17](https://asc.understandingaccounting.org/updates/asu-2009-17/). ##### [810-952-55-5](https://asc.understandingaccounting.org/asc/810/952/#810-952-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:32:39.647Z to 2026-09-10T01:32:39.647Z Record version: sha256:123fc93c701967ceb35ca569b1d9253efe2b367bb18c00de7ee07f59225c05b5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2009-17](https://asc.understandingaccounting.org/updates/asu-2009-17/).