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- 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.