Business Acquisitions — SEC Reporting Considerations

Roadmap
SEC Reporting Considerations for Business Acquisitions (April 2022)

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This Roadmap is intended to help domestic registrants navigate their SEC reporting obligations related to the acquisition or probable acquisition of a business. It combines the SEC’s guidance on reporting for business acquisitions — including acquisitions of real estate operations and pro forma financial information — with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.

The Roadmap reflects the SEC’s final rule (issued in May 2020) on the financial statement requirements for acquisitions of businesses, including real estate operations and related pro form financial information. The April 2022 edition also incorporates recent guidance from the SEC staff on acquisitions by a registrant’s non-wholly-owned consolidated subsidiary.

Also available is the latest edition of On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.

Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.

The FASB Accounting Standards Codification® material is copyrighted by the Financial Accounting Foundation, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, and is reproduced with permission.

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