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Accounting and Reporting for Transactions

Acquisitions and divestitures put pressure on an organization when either two companies combine or consolidated entities are separated. These transactions can bring about a number of accounting and reporting challenges to organizations, including applying purchase accounting to the acquisition, ensuring consistency in accounting and financial reporting processes (particularly in the case of differing bases of accounting) and preparing carve-out financial statements, pro forma financial information and other required Securities and Exchange Commission (SEC) filings.

To help companies meet these challenges, our Financial Accounting & Reporting group provides the following merger and acquisition (M&A) services to address client needs:

  • Buy-side:
    • Purchase accounting and reporting services
    • Aligning accounting and financial reporting policies of the combined companies, including conversions from or to U.S. GAAP and IFRS
    • Preparing SEC reporting for the acquirer, including pro forma financial information
    • Addressing technical and operational impacts of an acquisition
  • Sell-side:
    • Preparing carve-out financial statements
    • Preparing financial and SEC reporting for the parent company in connection with a disposition, including discontinued operations reporting and pro forma financial information

Featured insights

  • A roadmap to accounting and financial reporting for carve-out transactions
    There is no single set of comprehensive guidance on preparing financial statements for carve-out entities. This publication summarizes key factors to consider and can help streamline the process.

As used in this document, “Deloitte” means Deloitte & Touche LLP, a subsidiary of Deloitte LLP. Please see for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.


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    Read the report.

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