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Chapter 2 — Identifying the Required Financial Statements for the Registration Statement

2.7 Reporting Requirements for Equity Method Investees

2.7 Reporting Requirements for Equity Method Investees

Registrants with investments accounted for under the equity method (“equity method investees” [EMIs]) should consider the reporting and disclosure requirements in Regulation S-X, Rules 3-09, 4-08(g), and 10-01(b). These requirements ensure that investors receive relevant financial information about significant EMIs. For additional interpretive guidance on Rules 3-09, 4-08(g), and 10-01(b), see Deloitte’s Roadmap SEC Reporting Considerations for Equity Method Investees.

Footnotes

15
See Section 3.1.3.6 of Deloitte's Roadmap SEC Reporting Considerations for Equity Method Investees for guidance on application of the fair value option in these circumstances.
16
In accordance with Rule 3-09(b)(2), if the EMI and the registrant have different fiscal year-ends, the separate financial statements of the EMI may be as of the investee’s year-end.