1.6 Additional Guidance

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.