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SEC Reporting for Business Combinations and Related Topics

A Roadmap to Applying SEC Regulation S-X to the Acquisition of a Business


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Attached is  SEC Reporting for Business Combinations and Related Topics — A Roadmap to Applying SEC Regulation S-X to the Acquisition of a Business, which is the latest addition to Deloitte's Roadmap series.

When a registrant acquires (or is probable of acquiring) a significant business or real estate operation (acquiree), it may be required to provide separate financial statements of the acquiree and pro forma financial information in a Form 8-K, registration statement, or proxy statement. This new roadmap is a valuable tool for understanding the related SEC reporting considerations. The codified roadmap features an executive summary as well as over 100 Deloitte interpretive Q&As.

In addition to content from Regulation S-X, this roadmap incorporates material from

  • The SEC’s Financial Reporting Manual (issued in December 2008 and updated in April and July 2009).
  • SEC Regulations Committee Meeting minutes.
  • Other SEC rules and regulations.

In addition, the roadmap covers how certain provisions of Statement 141(R) (as codified in ASC 805) affect the SEC reporting considerations for business combinations.

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.

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