Required subscriptions
- US GAAP
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 reflects 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 form financial information. The April 2022 edition
also incorporates recent guidance from the SEC staff on acquisitions by a
registrant’s non-wholly-owned consolidated subsidiary.