Accounting Research Tool
Roadmap Series

Equity Method Investees — SEC Reporting Considerations

Image cannot be displayed

SEC Reporting Considerations for Equity Method Investees (August 2023)

  • Read the Roadmap.
  • Open a PDF version of the Roadmap.
  • A DART subscription is required for downloading, copying, or printing the Roadmap. Clients who are not DART subscribers may request a PDF version of the Roadmap from their engagement teams.
This Roadmap combines the SEC’s guidance on reporting for equity method investments with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.
Registrants may be required to provide financial information about equity method investees in any report filed with the SEC that includes their own financial statements. Disclosure of this information can be important to investors because such investments can significantly affect a registrant’s financial results and reporting. This Roadmap is intended to help registrants navigate their SEC reporting obligations related to their equity method investments.
Also available is the latest edition of On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
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.