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 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 — Titles of Standards and Other Literature Appendix C — Abbreviations Appendix D — Roadmap Updates for 2021

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.