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A Roadmap to Accounting and Financial Reporting for Carve-Out Transactions (2020)

Published on: 15 May 2020

This Roadmap summarizes key factors for entities to consider in preparing carve-out financial statements (i.e., financial statements derived from those 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. Appendix D of the Roadmap outlines the key changes made since the publication of the 2020 edition.


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