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

SEC Reporting Considerations for Equity Method Investees

This Roadmap provides Deloitte’s insights into and interpretations of the SEC’s guidance on reporting for equity method investments, including SEC Regulation S-X, Rules 3-09 and 4-08(g).

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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 2025