Add to favorites
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 FSP 27 for accounting for discontinued operations.

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

Your session has expired

Please use the button below to sign in again.
If this problem persists please contact support.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide