- US GAAP
This Roadmap is intended to help readers navigate some of the questions that may arise in the application of the disclosure requirements related to certain registered securities under SEC Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02.
The Roadmap combines the SEC’s reporting requirements for registrants that issue securities that are guaranteed or collateralized by one or more affiliates (“guaranteed or collateralized securities”) with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. It has been developed for readers who are familiar with the reporting requirements as well as readers who may be working through the reporting requirements for guaranteed or collateralized securities for the first time. That is, this publication may function as either a quick resource for those who have specific questions or an all-encompassing guide for those who are building up their knowledge base.