The Roadmap Series is a collection of accounting guidance on select topics of broad interest to the financial reporting community.
A roadmap to accounting and financial reporting for carve-out transactions
Parent companies often have questions about how to prepare “carve-out financial statements” (separate financial statements derived from the financial statements of a larger parent company). Certain SEC staff guidance addresses some elements of carve-out financial statements (e.g., when the statements will be included in an SEC filing), and parent companies often analogize to the SEC staff’s guidance on preparing financial statements for nonpublic carve-out entities. However, there is no single set of comprehensive guidance on preparing financial statements for carve-out entities.
Qualitative goodwill impairment assessment—A Roadmap to applying the guidance in ASU 2011-08
This publication addresses considerations related to adopting and performing a qualitative assessment of goodwill impairment in accordance with FASB ASU 2011-08, "Testing Goodwill for Impairment."
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