Ali Shan CPA Canada

SEC Reporting Considerations for Guarantees and Collateralizations – Deloitte

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. The 2021 edition includes expanded guidance as well as On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap. On the Radar is also available as a stand-alone publication.

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