25Jun
SEC Revises Rules for Financial Statements Required for Acquisitions and Dispositions of Businesses and Real Estate
In May 2020, the Securities and Exchange Commission approved amendments to the requirements for financial statements relating to acquisitions and dispositions of businesses, including real estate operations, in Regulation S-X Rule 3-05, Financial statements of businesses acquired or to be acquired; Rule 3-14, Special instructions for real estate operations to be acquired; Article 11, Pro Forma Financial Information; and other related rules and forms. Companies are not required to apply the final...
By:
Sullivan & Worcester
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