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Roadmap: SEC Reporting Considerations for Business Acquisitions (2021)

Published on: 03 Dec 2021

This Roadmap is intended to help domestic registrants navigate their SEC reporting obligations related to the acquisition or probable acquisition of a business. The Roadmap has been updated to reflect the SEC’s final rule (issued in May 2020) on the financial statement requirements for acquisitions of businesses, including real estate operations and related pro form financial information. In addition, guidance in the Roadmap has been completely reorganized and streamlined to enable readers to locate information more quickly and intuitively.

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

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.