PocketCPA

Noncontrolling interests in consolidated statements on the FAR CPA Exam

Noncontrolling interests in consolidated statements is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.III.G, Business combinations & consolidation, which sits in FAR Area III, Select Transactions, at 25 to 35% of the section.

Section
FAR, Financial Accounting and Reporting
Area
FAR.III, Select Transactions, 25 to 35% of the section
Group
FAR.III.G, Business combinations & consolidation
Authoritative literature
ASC 810
Skill levels tested
Application, Analysis

Which standard covers Noncontrolling interests in consolidated statements on the CPA Exam?

Noncontrolling interests in consolidated statements is tested against ASC 810. The wider group FAR.III.G also reaches ASC 350, ASC 480, ASC 730, ASC 805.

At what skill level is Noncontrolling interests in consolidated statements tested?

Noncontrolling interests in consolidated statements is tested at 2 skill levels: Application (applying a rule to a fact pattern, which is where most simulations sit), Analysis (working across several concepts at once, which is simulation territory).

Is Noncontrolling interests in consolidated statements tested outside FAR?

Yes. The same literature is tested outside FAR: ASC 810 in BAR.I.A (Current period/historical analysis, including the use of data); ASC 810 in BAR.I.B (Prospective analysis, including the use of data); ASC 810 in BAR.II.G (Consolidated financial statements); ASC 810 in BAR.II.H (Derivatives and hedge accounting); ASC 810 in BAR.III.C (Typical items and specific types of transactions and events: measurement, valuation, calculation and presentation).

Area, group, topic, standard and skill levels are the AICPA published blueprint. Pass rates are the AICPA published candidate pass rates for 2026 through Q2, read from AICPA & CIMA on 2026-08-17. The AICPA publishes them quarterly. Where the same standard is tested outside FAR is PocketCPA's own mapping.

Every FAR blueprint area, group and topic · Which standards the CPA Exam tests · FAR pass rate and format

Common questions

Is Noncontrolling interests in consolidated statements tested on the CPA Exam?

Noncontrolling interests in consolidated statements is tested on the FAR section of the CPA Exam. It is a named topic of blueprint group FAR.III.G, Business combinations & consolidation, which sits in FAR Area III, Select Transactions, at 25 to 35% of the section.