In part two of this episode, PwC partners Heather Horn and Matt Sabatini discuss misconceptions and disclosures related to the equity method of accounting.
In a special two-part episode, Heather Horn is joined by PwC partner Matt Sabatini to discuss the accounting for equity method investments. Part 1 laid the groundwork for understanding the scope of the guidance and the determination of significant influence. This Part II builds on the fundamentals to cover common misconceptions and helpful hints in the application of the guidance.
Part II topics include:
  • 1:06 - Misconceptions. Accounting for equity method investments can be a source of confusion. Matt discusses basis differences, equity method losses, and impairment.
  • 12:13 - Reporting reminders. We close with reminders related to reporting, such as: lag reporting from the investee, and GAAP and SEC requirements.

About our guest
Matt Sabatini is a partner in PwC's National Office with nearly 20 years of experience helping clients and engagement teams navigate the accounting and financial reporting for complex transactions. He specializes in the accounting for M&A, corporate reorganizations, recapitalizations, joint ventures, and other investments.
About our host
Heather Horn is PwC’s National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series, as well as periodic webcasts for the power and utilities industry. With over 25 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.

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