Roadmap
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.