Required subscriptions
- US GAAP
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 2021 edition includes updated and expanded guidance (see
Appendix D for details) as well as
On the Radar, a new section that briefly
summarizes emerging issues and trends related to financial reporting guidance for
equity method investments.
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.