Pwc's Cfodirect Podcast

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas. In today’s episode, we discuss acquisitions and divestitures—transactions that often involve complex reporting requirements. We cover technical guidance and practical implications for a range of deal-related topics, including significance tests, carve-out financials, spin-off considerations, and more. In a deal environment that is both volatile and diverse, understanding reporting nuances is essential for staying ahead of regulatory requirements and market expectations. In this episode, we discuss: 2:39 – Overview of the current M&A environment 6:50 – Distinctions between business acquisitions under US GAAP and SEC rules 9:58 – Reporting consi