Roadmap
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.