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Equity Method Investees — SEC Reporting Considerations

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A Roadmap to SEC Reporting Considerations for Equity Method Investees (October 2020)

  • Download the PDF version (available without subscription; not updated after issuance).
  • View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
This Roadmap combines the SEC’s guidance on reporting for equity method investments with Deloitte’s interpretations (Q&As) and examples in a comprehensive, reader-friendly format.
The 2020 edition reflects the SEC’s May 2020 final rule that amends the financial statement requirements for acquisitions and dispositions of businesses, including real estate operations, and related pro forma financial information. The final rule modifies certain aspects of the significance tests in Regulation S-X, Rule 1-02(w), which registrants use to determine their requirements related to financial statements or financial information for equity method investments under Regulation S-X, Rules 3-09, 4-08(g), and 10-01(b)(1). The final rule must be applied for fiscal years beginning after December 31, 2020; however, early application is permitted. An appendix has been added to the Roadmap for registrants that will continue to apply the current requirements through 2020 (Appendix B).
Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.