Roadmap
SEC Reporting Considerations for
Guarantees and Collateralizations (August 2023)
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- Open a PDF version of the Roadmap.
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This Roadmap is intended to help
readers navigate some of the questions that may arise in the application of the
disclosure requirements related to certain registered securities under SEC
Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02. It combines the SEC’s reporting
requirements for registrants that issue securities that are guaranteed or
collateralized by one or more affiliates with Deloitte’s interpretations and
examples in a comprehensive, reader-friendly format.
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.