Preface

We are pleased to present the 2023 edition of SEC Reporting Considerations for Equity Method Investees. This Roadmap combines the SEC’s guidance on reporting for equity method investments with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. For a summary of the key changes made to this Roadmap since publication of the 2022 edition, see Appendix D.

Registrants may be required to provide financial information about equity method investees in any report filed with the SEC that includes their own financial statements. Disclosure of this information can be important to investors 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. This Roadmap is intended to help registrants navigate their SEC reporting obligations related to their equity method investments.

We hope that you find this publication a valuable resource, and we welcome your suggestions for future improvements. If you need assistance with applying SEC reporting for equity method investees or have other questions about this topic, we encourage you to consult our technical specialists and other professional advisers.