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US reporting companies planning, or have completed, a significant acquisition of a business may be required to file separate target financial statements, as well as 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.
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