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 October 2021 edition includes updated and expanded guidance (see Appendix D for details) as well as On the Radar, a new section that briefly summarizes emerging issues and trends related to financial reporting guidance for equity method investments. On the Radar is also available as a stand-alone publication.
The financial statements and disclosures required by SEC rules related to significant equity method investments are important to stakeholders because such investments can significantly affect a registrant’s financial results and reporting. Further, equity method investees are not consolidated, so they are not subject to the same disclosure requirements that may apply to consolidated subsidiaries under U.S. GAAP.
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