Deloitte
Accounting Research Tool
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Roadmap Series

Business Combinations — SEC Reporting Considerations (2019)

A Roadmap to SEC Reporting Considerations for Business Combinations

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  • Download the PDF version (available without subscription; not updated after issuance).
  • View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
This Roadmap 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 (Q&As) and examples in a comprehensive, reader-friendly format.
Because the SEC made no significant changes to its guidance on reporting for business acquisitions since the issuance of last year’s Roadmap, most of the updates in the 2019 edition expand on or clarify existing text. The new edition also contains discussion of the SEC’s proposed rule that would amend the financial statement requirements for acquisitions and dispositions of businesses, including real estate operations, and related pro forma financial information.