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Businesses have a life cycle and transition through phases, from initial launch through maturity. During the various phases, businesses may create shareholder value through strategic transactions. One type of strategic transaction is a divestiture. Forms of divestitures include the sale, spinoff, or split-off of a business, or an initial public offering. See CO 1.3 for a discussion on common exit strategies.
The divestiture of a business may require the preparation of either consolidated or combined financial statements, depending upon the structure of the transaction, parties involved, and associated capital raising activities, as applicable. When the net assets and results of operations of the business are carved out of a larger entity, these financial statements are referred to as “carve-out” financial statements.

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