1.8 Additional Guidance
When determining the appropriate SEC reporting requirements, registrants should
review the relevant sections of this Roadmap in conjunction with Regulation S-X.
They should also consider consulting with their audit and legal professionals.
Note that this Roadmap does not provide guidance on the U.S. GAAP
requirements related to equity method investees. For such guidance, readers should
refer to ASC 323 and other applicable accounting standards as well as Deloitte’s
Roadmap Equity Method
Investments and Joint Ventures.