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.
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.