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A Roadmap to SEC Reporting Considerations for Business Combinations

Published on: 09 Jul 2018

This Roadmap combines the SEC’s guidance on reporting for business acquisitions — including acquisitions of real estate operations and pro forma financial information — with Deloitte’s interpretations (Q&As) and examples in a comprehensive, reader-friendly format.

When a registrant acquires or it is probable that it will acquire a business, the registrant may be required under SEC rules to file the acquiree’s separate annual and interim preacquisition financial statements along with the related pro forma financial information. Disclosure of this information can be important to investors because an acquisition will generally affect a registrant’s financial condition, results of operations, liquidity, and future prospects. While a registrant is also required to disclose the nature and financial impact of a business combination under the FASB’s accounting guidance, the SEC’s requirements are significantly more detailed and can result in considerable financial reporting responsibilities regardless of whether a company acquires businesses frequently or only occasionally.

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