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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 financial information.
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 method investees.