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Carve-Out Financial Statements

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Carve-Out Financial Statements (September 2023)

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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.”
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.