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Consolidation guidance is included in ASC 810, Consolidation. ASC 810 was amended in February 2015 by ASU 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. ASC 323, Equity Method, provides guidance on the equity method of accounting, and ASC 970, Real Estate—General, addresses the equity method of accounting for corporate joint ventures, including partnerships. Other guidance included in this chapter is as follows:
  • ASC 320, Investments—Debt and Equity Securities
  • ASC 325, Investments—Other
  • ASC 310, Receivables
  • ASC 470, Debt
  • ASC 480, Distinguishing Liabilities from Equity
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