The presentation of equity method investments is often referred to as a “one-line consolidation.” While this principle is relatively straightforward, there are several nuances financial statement preparers must consider when determining the appropriate presentation of equity method investments. ASC 323 outlines additional disclosure requirements that must be evaluated. Further, SEC registrants must take into account several reporting requirements specific to equity method investments. This chapter discusses these matters.
Confidential and Proprietary — for Use Solely by Authorized Personnel
This publication provides comprehensive guidance; however, it does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.