Roadmap: SEC Reporting Considerations for Business Acquisitions (August 2023)

Published on: 31 Aug 2023

This Roadmap is intended to help domestic registrants navigate their SEC reporting obligations related to the acquisition or probable acquisition of a business. It 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 and examples in a comprehensive, reader-friendly format.

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

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