Roadmap: Carve-Out Transactions (2023)

Published on: 28 Sep 2023

This Roadmap discusses key factors for entities to consider as they prepare their carve-out financial statements. “Carve-out financial statements” is a general term used to describe financial statements derived from the financial statements of a larger parent entity. Such statements are often required when a parent entity wishes to pursue a sale, spin-off, initial public offering, or special-purpose acquisition company transaction involving a portion of the parent entity. In addition, they are 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.”

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

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