U.S. GAAP criteria for consolidation are found in:
| A. |
ASC Topic 805 |
|
| B. |
ASC Topic 350 |
|
| C. |
ASC Topic 810 |
|
| D. |
ASC Topic 825 |
ASC Topic 805 - Business combinations
ASC Topic 350 - Deals about Intangibles - Goodwill and others
ASC Topic 810 - Deals about Consolidation
ASC Topic 825 - Deals about Financial Instruments.
So answer is ASC TOPIC 810.
U.S. GAAP criteria for consolidation are found in: A. ASC Topic 805 B. ASC Topic 350...
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