When do SEC regs require acquired business financials?
Handbooks | February 2021
Updated: Guidance to help navigate financial statement requirements for acquired businesses.
KPMG teams up with Latham & Watkins to provide the guide to acquired business financial statements. This desktop reference provides the financial statements of a newly acquired business required in a prospectus.
Applicability
- Companies with a newly acquired business that will be filing a prospectus in conjunction with a securities offering.
Report contents
- General rule
- Here's what you need in order to get your answer
- The SEC definition of significant (S-X Rules 3-05 and 1-02(w))
- Additional resources
Download the document:
When do you need acquired business financial disclosures in a prospectus under the sec’s rules?
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