Roadmap Series

Navigate SEC reporting obligations related to business acquisitions with our comprehensive Roadmap, featuring SEC guidance and Deloitte's interpretations. Stay current with the latest updates and examples.

This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 805 on business combinations, pushdown accounting, common-control transactions, and asset acquisitions as well as an overview of related SEC reporting requirements.

This publication discusses key considerations related to preparing carve-out financial statements. Such financial statements may be required when an entity pursues a sale, spin-off, IPO, or SPAC transaction that involves a portion of the parent entity. Carve-out financial statements may also be necessary in various types of transactions as a means of reflecting the portion of a parent entity’s balances and activities that is being “carved out.”

This Roadmap provides an overview of the most significant differences between U.S. GAAP and IFRS® Accounting Standards — two of the most widely used accounting standards in the world.

This Roadmap breaks down the requirements in ASC 810 and reconstructs them in a logical narrative, making them easier to understand and apply. While the discussion focuses primarily on the complexities of identifying whether a legal entity is a variable interest entity (VIE) under ASC 810 and whether a reporting entity should consolidate the VIE, it also addresses the voting interest entity model and provides a framework for its application.

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 450 on loss contingencies, gain contingencies, and loss recoveries and addresses the accounting guidance in ASC 460 on guarantees. In addition to summarizing the accounting framework in ASC 450 and ASC 460 and providing an in-depth discussion of key concepts, this publication includes examples to illustrate how these concepts may be applied in practice.

This Roadmap provides a comprehensive overview of the guidance in ASC 815-40 as well as insights into and interpretations of how to apply it in practice. ASC 815-40 addresses a reporting entity’s accounting for contracts that are potentially indexed to, and potentially settled in, an entity’s own equity (also known as equity-linked financial instruments).

This Roadmap provides an overview of the requirements in ASC 470-20 related to convertible debt before the amendments made by ASU 2020-06. It includes our insights into and interpretations of how this accounting guidance should be applied by entities that have not adopted ASU 2020-06.

This Roadmap provides Deloitte’s insights into and interpretations of the guidance in FASB Accounting Standards Update (ASU) No. 2016-13 (codified as ASC 326), Measurement of Credit Losses on Financial Instruments. The ASU adds to U.S. GAAP an impairment model known as the current expected credit loss model, which is based on expected losses rather than incurred losses.

This Roadmap discusses an entity’s accounting, presentation, and disclosure of (1) debt obligations, such as bonds, loans, notes, and other payables, including convertible debt, and (2) commitments to obtain debt financing in the future, such as delayed-draw loan commitments, lines of credit, and revolving-debt arrangements. Such guidance includes an entity’s accounting, presentation, and disclosure of (1) debt obligations, such as bonds, loans, notes, and other payables, including convertible debt, and (2) commitments to obtain debt financing in the future, such as delayed-draw loan commitments, lines of credit, and revolving-debt arrangements. The 2025 edition of the Roadmap contains new and expanded guidance on various topics, including embedded derivatives (ASC 815-15), debt extinguishments (ASC 470-50), debt modifications and exchanges (ASC 470-50), debt conversions (ASC 470-20), and balance sheet classification (ASC 470-10).

This Roadmap provides a comprehensive discussion of the guidance in ASC 815 on the identification, classification, measurement, and presentation and disclosure of derivative instruments, including embedded derivatives.

This Roadmap provides Deloitte’s insights into the accounting for digital assets, including, but not limited to, crypto assets that are within the scope of ASC 350-60 (added by ASU 2023-08).

This Roadmap provides an overview of the guidance in ASC 480 as well as insights into and interpretations of how to apply it in practice. ASC 480 requires (1) issuers to classify certain types of shares of stock and certain share-settled contracts as liabilities or, in some circumstances, as assets and (2) SEC registrants to classify certain types of redeemable equity instruments as temporary equity.

This Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 on earnings per share as well as insights into how to apply the guidance in practice.

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on environmental obligations in ASC 410-30 and asset retirement obligations (AROs) in ASC 410-20.

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on accounting for equity method investments and joint ventures.

This Roadmap combines the SEC’s guidance on reporting for equity method investments with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.

This Roadmap provides an overview of the accounting and disclosure guidance in ASC 820 and ASC 825 as well as insights into how to apply this guidance in practice.

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 830. While the guidance in ASC 830 has not changed significantly over the years, the application of the existing framework has continued to evolve as a result of the increasing interdependence and complexity of international economies and companies’ legal structures.

This Roadmap provides an overview of the guidance in ASC 350-20 and ASC 350-30 on the subsequent accounting for goodwill and intangible assets.

This Roadmap discusses how companies account for and report direct (Scope 1) and indirect (Scope 2 and Scope 3) greenhouse gas (GHG) emissions under the GHG Protocol.

This Roadmap is intended to help readers navigate some of the questions that may arise in the application of the disclosure requirements related to certain registered securities under SEC Regulation S-X, Rules 3-10, 3-16, 13-01, and 13-02.

This Roadmap provides an overview of the FASB’s authoritative guidance on hedge accounting in ASC 815 as well as our insights into and interpretations of how to apply that guidance in practice.

This Roadmap provides Deloitte’s insights into the guidance in ASC 360-10 and ASC 205-20. ASC 360-10 specifies the accounting and reporting for long-lived assets that are being held and used by an entity and for long-lived assets that the entity intends to sell or otherwise dispose of. ASC 205-20 further provides guidance on when a component, or group of components, of an entity that is classified as held for sale or disposed of must be reported as a discontinued operation. The 2023 edition of this publication includes updated and expanded guidance on these topics.

This Roadmap provides Deloitte’s insights into and interpretations of the income tax accounting guidance in ASC 740.

This Roadmap addresses financial reporting, accounting, and auditing considerations to help companies navigate challenges related to preparing an IPO registration statement and ultimately going public.

This Roadmap addresses the leasing guidance in ASU 2016-02 (codified in ASC 842). The body of this publication combines the requirements in ASC 842 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. The updated edition of this Roadmap includes some new interpretations and certain modifications to previously expressed views to reflect our latest thinking as well as input from standard setters and regulators.

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on noncontrolling interests, primarily that in ASC 810-10 and ASC 480-10-S99-3A. ASC 810-10-20 defines a noncontrolling interest as the “portion of equity (net assets) in a subsidiary not attributable, directly or indirectly, to a parent” and further states that a “noncontrolling interest is sometimes called a minority interest.”

This Roadmap combines the SEC’s guidance on non-GAAP measures with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.

This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 606 on revenue from contracts with customers, the cost guidance in ASC 340-40, and the guidance in ASC 610-20 on gains and losses on transfers of nonfinancial and in-substance nonfinancial assets to noncustomers. The 2024 edition includes updated and expanded discussions as well as new sections and illustrative examples. Appendix F of the Roadmap highlights substantive revisions to previous content.

This Roadmap includes extracts from SEC comment letters, analysis of those extracts, and links to resources that are relevant to SEC filers.

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 280. The 2024 edition includes (1) a new Chapter 6 on disclosures introduced by ASU 2023-07, (2) a new Appendix B containing a comprehensive example of segment disclosures before and after adoption of the ASU, and (3) a new Appendix C that provides answers to frequently asked questions.

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on share-based payment arrangements in ASC 718 related to employee and nonemployee awards and in other literature (e.g., ASC 805).

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on the statement of cash flows, primarily that in ASC 230. The accounting principles related to the statement of cash flows have been in place for many years; however, errors in the statement of cash flows continue to be causes of restatements, and registrants continue to receive comments from the SEC staff on cash flow presentation matters.

This Roadmap provides an overview of the FASB’s authoritative guidance, as well as our insights and interpretations, on (1) the transferor’s and transferee’s accounting for a transfer of financial assets or servicing rights and (2) the servicer’s accounting for a right or obligation to service financial assets.