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A Roadmap to Accounting and Financial Reporting for Carve-Out Transactions (2018)

Published on: Mar 23, 2018

This Roadmap summarizes key factors for entities to consider in preparing carve-out financial statements (i.e., financial statements derived from the financial statements of a larger parent entity). Topics discussed include the basic principles of a carve-out transaction, accounting and disclosure guidance on common balance sheet and income statement items included in carve-out financial statements, and SEC reporting topics that entities should take into account when preparing IPO and other SEC filings.

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