US reporting companies that are planning or have completed a significant acquisition of a business may be required to file separate target financial statements and related pro forma financial statements under Rule 3-05 and Article 11 of Regulation S-X. The specific US Securities and Exchange Commission rules and financial reporting obligations triggered by a significant acquisition can be quite complex, requiring careful evaluation by an acquiring company. This note discusses the SEC’s financial reporting and disclosure requirements triggered by a company’s significant business acquisition.
Related Capabilities
Latest Perspectives
-
April 212022
Top 10 Practice Tips: Lock-Up Agreements
Lexis Practical Guidance -
April 202022
Proposed Rules Could Require Dealer Registration by Principal Trading Firms, Private Funds, Investment Advisers and Other Market Participants
-
April 182022