Deloitte's Roadmap: Carve-Out Financial Statements

Chapter 4 — Other Accounting and Financial Reporting Items

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Chapter 4 — Other Accounting and Financial Reporting Items 4.1 Statement of Cash Flows 4.2 Discontinued Operations 4.3 Earnings per Share 4.4 Accounting Policies of the Carve-Out Entity 4.5 Segment Reporting 4.6 Related-Party Disclosures 4.7 Subsequent Events 4.8 Effective Dates for Certain Accounting Standards