ASU 2010-02 was issued in January 2010
--> Accounting and reporting for decreases in ownership of a subsidiary, a scope clarification
--> Topic 810: Consolidation
--> 810-10-40-4, 40-5, 50-1B were amended
-->
810-10-40-3A, 45-21A, 65-3 were added
--> Topic 845: Nonmonetary transactions
--> 845-10-15-20, 30-22, 30-25 were amended
-->
845-10-30-25a was added
--> Topic 805: Business combinations
--> 805-10-50-2 was amended
--> Topic 323: Investments - equity method and joint ventures
--> 323-10-30-2, 35-7 were amended
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