- 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 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.