Perspectives

Guidance on the SEC requirements for acquisitions

On the Radar: Business acquisitions—SEC reporting considerations

Business acquisitions are substantial and complex events laden with potentially significant consequences, financial reporting challenges, and opportunities. SEC registrants planning an acquisition may wish to consider the key requirements on reporting those business combinations.

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Understanding SEC reporting considerations for business acquisitions

Under Regulation S-X, Rule 3-05, registrants, including entities undertaking an IPO, are required to file the separate preacquisition financial statements for a significant acquired or to-be-acquired business (acquiree). Similarly, Regulation S-X, Rule 3-14, may require registrants to provide preacquisition financial statements for a significant acquired or to-be-acquired real estate operation (real estate acquiree). Registrants must often use judgment to determine their SEC reporting and public-company acquisition disclosure requirements for a transaction. Questions to consider in making this determination include the following, among others:

 

On the Radar: Business Acquisitions - SEC Reporting Considerations

Continue your SEC reporting considerations for business acquisitions learning

See Deloitte’s Roadmap SEC Reporting Considerations for Business Acquisitions for a comprehensive discussion of the SEC’s guidance on reporting for business acquisitions, including acquisitions of real estate operations and pro forma financial information.

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