The attached new publication, Accounting for Business Combinations and Related Topics — A Roadmap to Applying FASB Statements 141(R), 142, and 160, has been added to Deloitte’s Roadmap series.

The new release constitutes a single source for understanding the requirements of FASB Statements No. 141(R), Business Combinations, No. 142, Goodwill and Other Intangible Assets, and No. 160, Noncontrolling Interests in Consolidated Financial Statements, and available interpretive guidance. The release also includes Deloitte’s interpretive views, as well as comparisons between certain U.S. GAAP accounting requirements and related IFRS guidance.

View all issues in the Roadmap Series.

As used in this document, ‘Deloitte’ means Deloitte & Touche LLP, a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries.