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?
Download PDFExplore more
Resource
Non-US issuers: US public offerings filing requirements
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.
Resource
US issuers: US public offerings filing requirements
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.
Resource
SEC amends acquisition and disposition disclosures
SEC adopts rule to provide investors with more meaningful disclosures about acquired and disposed businesses.