Appendix G — Roadmap Updates for 2024

Reverse Mergers

Discusses reverse mergers between operating companies.

Sign-and-Close Transactions

Discusses the nature and structure of “sign-and-close” transactions.

Omitting a Balance Sheet for a Significant Business Acquisition

New section and example added to align content with Deloitteʼs Roadmap SEC Reporting Considerations for Business Acquisitions.

Financial Statements Used to Measure Significance

New section and examples added to align content with Deloitteʼs Roadmap SEC Reporting Considerations for Business Acquisitions. Subsequent examples renumbered.

Climate-Related Disclosures

Addresses the SEC’s final rule on climate-related disclosures.

ASU 2023-07 — Improvements to Reportable Segment Disclosures

Incorporates discussion of ASU 2023-07 on segment reporting.

Disaggregation of Income Statement Expenses

Covers the FASB’s proposed disclosure requirements related to income statement expenses.

Enhancements to Climate-Related Disclosure Requirements

Discusses the climate-related disclosures required by the SEC’s final rule.

SPAC Considerations

Incorporates content previously included in Deloitte’s October 2, 2020 (last updated April 11, 2022), Financial Reporting Alert as well as updates related to the SEC’s final rule on SPACs and de-SPAC transactions.

Special-Purpose Acquisition Companies

Addresses the SEC’s final rule on SPACs and de-SPAC transactions.

Additional IPO Considerations

Includes discussion of the SEC’s final rule on executive compensation clawbacks.

Accounting for Offering Costs — SAB Topic 5.A

Reflects the SEC staff’s view that audit fees would not qualify as offering costs.

Disclosures in the Financial Statements

Adds discussion of ASU 2023-09 on income tax disclosures.

Clawback Policies

Includes discussion of SEC’s final rule on executive compensation clawbacks.