Deloitte
Accounting Research Tool
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Chapter 1 — Presentation of Separate Financial Statements and Summarized Financial Information

1.4 Summarized Income Statement Information

1.4 Summarized Income Statement Information

To determine whether summarized income statement information is required under Rule 10-01(b)(1), a registrant must apply both the investment test and the income test to each equity method investee. The test that results in the highest significance level is used to determine the financial statement reporting requirements.