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6.1 Disclosures and certain presentation matters–overview
Publication date: 28 Feb 2023
us Carve-out financial statements guide
This chapter includes a discussion of disclosure considerations and certain presentation matters that arise when preparing carve-out financial statements. Although a divestiture transaction will result in disclosure considerations and other issues for the parent entity, this guide does not address the impact of the transaction on the parent entity. See PPE 5 for held-for-sale accounting considerations and FSP 27 for accounting for discontinued operations.
PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.
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