SEC Reporting Considerations for Business Acquisitions (December 2021)

This Roadmap is intended to help domestic registrants navigate their SEC reporting obligations related to the acquisition or probable acquisition of a business. It combines the SEC’s guidance on reporting for business acquisitions — including acquisitions of real estate operations and pro forma financial information — with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.
The Roadmap has been updated to reflect the SEC’s final rule (issued in May 2020) on the financial statement requirements for acquisitions of businesses, including real estate operations and related pro forma financial information. In addition, guidance in the Roadmap has been completely reorganized and streamlined to enable readers to locate information more quickly and intuitively. The updated Roadmap also includes On the Radar, a new section (also available as a stand-alone publication) that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
This publication is available at Deloitte Accounting Research Tool

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