A Roadmap to SEC Reporting Considerations for Equity Method Investees
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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 2019 edition includes updates made on the basis of
recent SEC activity and practice developments. For instance, the SEC
issued a proposed rule in May 2019 that would amend the financial
statement requirements for acquisitions and dispositions of
businesses, including real estate operations, and related pro forma
We are continuing to monitor developments related to the
SEC’s disclosure effectiveness initiative and its request for public
comments on the effectiveness of the financial disclosure
requirements in Regulation S-X that apply to certain entities other
than the registrant, including the reporting guidance for equity
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.