SEC Reporting For Business Combinations And Related Topics, By Deloitte
SEC Reporting For Business Combinations And Related Topics, By DeloitteSept. 9, 2009
Deloitte & Touche LLP recently published SEC Reporting for Business Combinations and Related Topics: A Roadmap to Applying SEC Regulation S-X to the Acquisition of a Business.
Deloitte issued the 148-page publication to help companies entering into business combinations understand the complex financial reporting requirements of the U.S. Securities and Exchange Commission relating to this topic. References to U.S. generally accepted accounting principles include pre- and post-Codification references (i.e. the Financial Accounting Standards Board's Accounting Standards Codification, which was issued on July 1, 2009).