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 under SEC Regulation S-X, Rule 3-05, or a real estate operation under SEC Regulation S-X, Rule 3-14.

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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 2025