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A Roadmap to SEC Reporting Considerations for Equity Method Investees (2019)

Published on: Oct 15, 2019

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.

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