Roadmap: SEC Reporting Considerations for Business Acquisitions (November 2022)
This Roadmap is intended to help domestic registrants navigate their SEC reporting obligations related to the acquisition or probable acquisition of a business. Updates to the Roadmap include a new appendix with examples of the pro forma financial information a registrant may be required to provide under Regulation S-X, Article 11, for a significant consummated acquisition.
The Roadmap is available on the Deloitte Accounting Research Tool Web site.