Accounting Research Tool
Roadmap Series

Guarantees and Collateralizations — SEC Reporting Considerations

Image cannot be displayed

SEC Reporting Considerations for Guarantees and Collateralizations

  • 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 is intended to help readers navigate some of the questions that may arise in the application of the SEC’s March 2020 final rule that amends the disclosure requirements related to certain registered securities under SEC Regulation S-X, Rules 3-10 and 3-16. Appendix B includes a disclosure checklist for the alternative disclosures for guaranteed securities, and Appendix C includes a comprehensive example of such disclosures.
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.