Roadmap
SEC Reporting
Considerations for Business Acquisitions (August 2023)
- Read the Roadmap.
- Open a PDF version of the Roadmap.
- A DART subscription is required for downloading, copying, or printing the Roadmap. Clients who are not DART subscribers may request a PDF version of the Roadmap from their engagement teams.
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 forma financial information.
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.