Equity Method Investees — SEC Reporting Considerations

Roadmap
SEC Reporting Considerations for Equity Method Investees (August 2024)

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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.

If an equity method investee is found to be significant, SEC Regulation S-X, Rules 3-09, 4-08(g), and 10-01(b)(1), may require the registrant to provide financial information about the investee in any report filed with the SEC that includes its 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.

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