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 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.