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

Chapter 1 — Presentation of Separate Financial Statements and Summarized Financial Information

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Chapter 1 — Overview of SEC Reporting Requirements for Equity Method Investees 1.1 Introduction 1.2 Separate Financial Statements (Rule 3-09)1.3 Summarized Financial Information (Rule 4-08(g))1.4 Summarized Income Statement Information (Rule 10-01(b)(1))1.5 Comparison of SEC Reporting Requirements for Equity Method Investees 1.6 SRCs With Significant Equity Method Investees (Rule 8-03(b)(3))1.7 Equity Method Investments Eligible for Fair Value Option (ASC 825-10-15-4)1.8 Requests to the SEC to Waive Certain Requirements 1.9 Additional Guidance