Deloitte's Roadmap: Carve-Out Financial Statements

Carve-Out Financial Statements

Carve-out 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. This publication discusses key considerations for entities that prepare such financial statements.

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Preface On the Radar Contacts Chapter 1 — Key Concepts Related to Carve-Out Financial Statements Chapter 2 — Accounting Considerations Related to a Carve-Out Entity’s Statement of Financial Position Chapter 3 — Accounting Considerations Related to a Carve-Out Entity’s Statement of Comprehensive Income Chapter 4 — Other Accounting and Financial Reporting Items Chapter 5 — SEC Reporting Topics Appendix A — Titles of Standards and Other Literature Appendix B — Abbreviations Appendix C — Roadmap Updates for 2023