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Deloitte's Roadmap: Impairments and Disposals of Long-Lived Assets and Discontinued Operations Chapter 8 — Reporting Considerations for SEC Registrants
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Chapter 8 — Reporting Considerations for SEC Registrants8.1 Overview8.2 Financial Statements and Other Affected Financial Information in Exchange Act Reports8.3 Registration Statements and Other Nonpublic Offerings 8.4 Form 8-K Reporting Obligations8.5 Pro Forma Financial Information Under Article 118.6 Impact of Reporting a Discontinued Operation on Financial Information About Other Entities8.7 “To-Be-Issued” Accountant’s Report in an Initial Public Offering8.8 Impairment Disclosures
Chapter 8 — Reporting Considerations for SEC Registrants8.1 Overview8.2 Financial Statements and Other Affected Financial Information in Exchange Act Reports8.3 Registration Statements and Other Nonpublic Offerings 8.4 Form 8-K Reporting Obligations8.5 Pro Forma Financial Information Under Article 118.6 Impact of Reporting a Discontinued Operation on Financial Information About Other Entities8.7 “To-Be-Issued” Accountant’s Report in an Initial Public Offering8.8 Impairment Disclosures