1.6 Additional Guidance
This Roadmap does not reflect updates to the FRM made
after May 2025. See Preface for details.
When determining the appropriate SEC reporting requirements,
registrants should review the various relevant sections of this Roadmap in
conjunction with Regulation S-X. They should also consider consulting with their
auditors and SEC legal counsel.
Note that this Roadmap does not provide guidance on U.S. GAAP
requirements related to business combinations. For such guidance, readers should
refer to ASC 805 and other applicable accounting standards as well as Deloitte’s
Roadmaps on business
combinations, carve-out financial statements, and other topics that address business
acquisitions.