Deloitte's Roadmap: SEC Reporting Considerations for Business Acquisitions

SEC Reporting Considerations for Business Acquisitions

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.

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Preface On the Radar Contacts Chapter 1 — Introduction to SEC Reporting Considerations for Business Acquisitions Chapter 2 — Business Acquisitions Chapter 3 — Real Estate Operations Acquired or to Be Acquired Chapter 4 — Pro Forma Financial Information Appendix A — Simplified Examples of Disclosures Related to Pro Forma Financial Information Required Under Regulation S-X, Article 11 Appendix B — Selected Regulation S-X Rules Appendix C — Titles of Standards and Other Literature Appendix D — Abbreviations Appendix E — Roadmap Updates for November 2022

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 forma financial information. Updates in the November 2022 edition also include a new appendix with examples of the pro forma financial information a registrant may be required to provide under Regulation S-X, Article 11, for a significant consummated acquisition.