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On the Radar — SEC reporting considerations for equity method investees (October 2021)

Published on: 11 Oct 2021

SEC registrants may have equity method investments, including those accounted for under the fair value option or hypothetical liquidation basis. Such registrants must consider whether to provide financial information about the investee in any report filed with the SEC that includes their own financial statements. This requirement applies to all investments accounted for under the equity method.


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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.