A roadmap to accounting and financial reporting for carve-out transactions has been added to your bookmarks.
Perspectives
A roadmap to accounting and financial reporting for carve-out transactions
This Roadmap summarizes key factors for entities to consider in preparing carve-out financial statements (i.e., financial statements derived from those of a larger parent entity). Topics discussed include the basic principles of a carve-out transaction, accounting and disclosure guidance on common balance sheet and income statement items included in carve-out financial statements, and SEC reporting topics that entities should take into account when preparing IPO and other SEC filings.
Subscribe and Archives
Subscribe to receive Roadmap series publications via e-mail. Archives are available on the US GAAP Plus site.
The Roadmap Series contains periodic collections of our accounting guidance on selected topics of broad interest to the financial reporting community.
Recommendations
Stay current: Audit & Assurance subscriptions
Helping you stay informed
Deloitte Accounting Research Tool
Put a wealth of information at your fingertips