Deloitte's Roadmap: SEC Reporting Considerations for Equity Method Investees

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 On the Radar Contacts Chapter 1 — Presentation of Separate Financial Statements and Summarized Financial Information Chapter 2 — Form and Content of Financial Information Chapter 3 — Measuring Significance Chapter 4 — Interaction With Other Requirements Chapter 5 — Reporting Requirements When There Is a Change in Accounting for the Equity Method Investment Appendix A — Regulation S-X, Rules 1-02(l), 1-02(w), 1-02(bb), 3-09, 3-13, 4-08(g), 5-03(b)(12), 8-03, and 10-01(b)(1)Appendix B — Titles of Standards and Other Literature Appendix C — Abbreviations Appendix D — Roadmap Updates for 2022

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 guidance in the 2022 edition has been completely reorganized and streamlined to enable readers to locate information more quickly and intuitively.

The financial statements and disclosures required by SEC rules related to significant equity method investments are important to stakeholders because such investments can significantly affect a registrant’s financial results and reporting. Further, equity method investees are not consolidated, so they are not subject to the same disclosure requirements that may apply to consolidated subsidiaries under U.S. GAAP.