Roadmap: Carve-Out Transactions (2022)

Published on: 02 Aug 2022

This Roadmap discusses key factors for entities to consider as they prepare their 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 consider when preparing IPO and other SEC filings.

The Roadmap is available on the Deloitte Accounting Research Tool Web site.

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