Practical tip: Companies may need to include separate equity method investee financial information in their interim financial statements (No. 2011-02)

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Practical tip 04/12/2011 by Assurance services
Practical tip: Companies may need to include separate equity method investee financial information in their interim financial statements (No. 2011-02)

At a glance

Rule 10-01(b)(1) of Regulation S-X requires companies to include separate summarized income statement information in their interim financial statements for each equity investee if (i) separate financial statements of the investee would be required for annual periods and (ii) the investee would be required to file Part I of Form 10-Q if the investee were a registrant.

Rule 10-01(b)(1) of Regulation S-X requires companies to include separate summarized income statement information in their interim financial statements for each equity investee if (i) separate financial statements of the investee would be required for annual periods and (ii) the investee would be required to file Part I of Form 10-Q if the investee were a registrant.