Deloitte
Accounting Research Tool

Previous Section Next Section

...

SEC

SEC

Roadmap: Business Acquisitions — SEC Reporting Considerations (June 2026)

This Roadmap is intended to help domestic registrants navigate their SEC reporting obligations related to the acquisition or probable acquisition of a business under SEC Regulation S-X, Rule 3-05, or a real estate operation under SEC Regulation S-X, Rule 3-14.

Roadmap: Equity Method Investees — SEC Reporting Considerations (April 2025)

This Roadmap combines the SEC’s guidance on reporting for equity method investments with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.

Roadmap: Guarantees and Collateralizations — SEC Reporting Considerations (June 2025)

This Roadmap is intended to help readers navigate some of the questions that may arise in the application of the disclosure requirements related to certain registered securities under SEC Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02.

Roadmap: Non-GAAP Financial Measures and Metrics (October 2025)

This Roadmap combines the SEC’s guidance on non-GAAP measures with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. Navigating the complexities of non-GAAP financial measures can be challenging. To help public companies understand the regulatory expectations associated with non-GAAP measures and performance metrics and effectively prepare and present their disclosures, the Roadmap provides in-depth discussions and illustrative examples of the SEC’s rules, regulations, and interpretive guidance, including those in Regulation G, Item 10(e) of Regulation S-K, and the SEC staff’s Compliance and Disclosure Interpretations (C&DIs).

Roadmap: Initial Public Offerings (September 2025)

This Roadmap addresses financial reporting, accounting, and auditing considerations to help companies navigate challenges related to preparing an IPO or de-SPAC registration statement and ultimately going public.

Roadmap: Carve-Out Financial Statements (September 2025)

This publication discusses key considerations related to preparing carve-out financial statements. Such financial statements may be required when an entity pursues a sale, spin-off, IPO, or SPAC transaction that involves a portion of the parent entity. Carve-out financial statements may also be necessary in various types of transactions.

Roadmap: SEC Comment Letter Considerations, Including Industry Insights (November 2025)

This Roadmap includes extracts from SEC comment letters, analysis of those extracts, and links to resources that are relevant to SEC filers.

SEC Financial Reporting Manual

SEC Rules and Regulations

View all / combine content

SEC Rules & Regulations (Title 17 — Commodity and Securities Exchanges)SEC Reporting Interpretations Manual SEC Staff Bulletins SEC Forms New SEC Rules, Reports, and Studies EDGAR Filer Manual SEC Financial Reporting Manual SEC Material — Supplement

The SEC was formed by the Securities Exchange Act of 1934. The 1934 Act, along with the Securities Act of 1933, was designed to restore investor confidence after the Great Depression. The primary goals of the SEC are to (1) protect investors, (2) maintain fair and orderly markets, and (3) ensure capital formation in the markets. The SEC is an independent, nonpartisan, regulatory agency that has five commissioners, one of whom serves as the chairman. No more than three commissioners are from the same political party. The SEC has five divisions, including the Division, and various offices, such as the Commission's OCA and the Office of General Counsel.