A Roadmap to SEC Reporting Considerations for Equity Method Investees

This Roadmap combines the SEC’s guidance on reporting for equity method investments with Deloitte’s interpretations (Q&As) and examples in a comprehensive, reader-friendly format.

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Preface Contacts Introduction Chapter 1 — Presentation of Separate Financial Statements and Summarized Financial Information Chapter 2 — Measuring Significance Appendix A — Regulation S-X, Rules 1-02(w), 1-02(bb), 3-09, 4-08(g), 8-03, and 10-01(b)(1)Appendix B — Measuring Significance Before Application of the SEC’s May 2020 Final Rule Appendix C — Titles of Standards and Other Literature Appendix D — Abbreviations Appendix E — Changes Made in the 2020 Edition of This Roadmap

This Roadmap combines the SEC’s guidance on reporting for equity method investments with Deloitte’s interpretations (Q&As) and examples in a comprehensive, reader-friendly format.

The 2020 edition reflects the SEC’s May 2020 final rule that amends the financial statement requirements for acquisitions and dispositions of businesses, including real estate operations, and related pro forma financial information. The final rule modifies certain aspects of the significance tests in Regulation S-X, Rule 1-02(w), which registrants use to determine their requirements related to financial statements or financial information for equity method investments under Regulation S-X, Rules 3-09, 4-08(g), and 10-01(b)(1). The final rule must be applied for fiscal years beginning after December 31, 2020; however, early application is permitted. An appendix has been added to the Roadmap for registrants that will continue to apply the current requirements through 2020 (Appendix B).